Odia, James and Eriabie, Sylvester O. (2005) PUBLICATION OF FINANCIAL FORECASTS:PREDICTIVE ACCURACY AND IMPLICATION FOR USERS OF FINANCIAL REPORTS. BIU Journal of Social And Management Sciences, 3 (1). pp. 31-47. ISSN 111 !5 - 3409
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Abstract
Nonnally, it is the practice of companies to publish forecasts of future prospects dwing mergers, acquisitions, and offer for sale or subscription using the prospectus. Since the forecasted results to some ex tent detenn ine the actual rcp01ted performance of these companies (in tem1s of earnings per share and dividend per share), in vestors and shareholders could request that companies show one to three year forecasts in their annual repo1ts. Despite the significance of profit forecast to investors, little or no attent ion has been paid to its reflection in the annual rep01t of companies
Item Type: | Article |
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Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
Depositing User: | Mrs Hannah Akinwumi |
Date Deposited: | 27 Feb 2018 10:43 |
Last Modified: | 27 Feb 2018 10:43 |
URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/10264 |
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