Publication Type
Journal Article
Version
publishedVersion
Publication Date
2-2021
Abstract
Prior studies have documented the phenomenon of rounding of analysts' earnings per share (EPS) forecasts in the USA. From the outset, it is unclear if analysts following Singapore firms also similarly engage in the rounding of their EPS forecasts. This study aims to investigate the extent to which analysts engage in rounding of EPS forecasts of firms listed on the Singapore Exchange.
Keywords
Earnings per share (EPS), Analyst forecasts, Singapore
Discipline
Accounting | Asian Studies | Corporate Finance
Research Areas
Corporate Reporting and Disclosure
Publication
Asian Journal of Accounting Research
Volume
6
Issue
1
First Page
69
Last Page
79
ISSN
2443-4175
Identifier
10.1108/AJAR-09-2020-0083
Publisher
Emerald
Citation
GOH, Clarence.
Examining the phenomenon of rounding in analysts’ EPS forecasts: Evidence from Singapore. (2021). Asian Journal of Accounting Research. 6, (1), 69-79.
Available at: https://ink.library.smu.edu.sg/soa_research/1963
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.1108/AJAR-09-2020-0083
Included in
Accounting Commons, Asian Studies Commons, Corporate Finance Commons