Dijk, M.A. van

forecast earning model-based return analyst fi rms model-based icc signi ficant model model-based earnings forecasts estimate accounting regression journal analyst-based icc signi t-stat analyst-based panel model-based forecasts earnings forecasts ficant result year t market ang i ang ii difference icc estimates accrual horizon ficient accruals quality table equity asset stock period sample coverage economic forecast bias signi ficantly / journal time-serie study performance future capital analyst-based iccs coef ficients quality earnings model time-series averages stock returns gordon infusion characteristic angiotensin research level book equity coef ficient forearm report analyst coverage value fi rm-level characteristics number growth earnings smoothness volatility announcement relation variable fi ve years proxy ficantly market equity fi rm-year observations