To make high-quality research more accessible and easier to explore.

Fields:

The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings

Journal of Accounting Research 2001 39(2), 329-335
We show analytically that mean analyst forecasts inefficiently aggregate information by assigning too much weight to analysts’ common information relative to their private information when used as a summary forecast measure of forthcoming earnings. A more precise summary forecast of earnings than the current mean forecast is the current mean forecast plus a positive multiple of the change in the mean forecast.