Analysts' earnings forecasts exclude other comprehensive income (OCI). However, OCI affects firm value on a dollar-for-dollar basis and can enhance investors' assessments of the riskiness of firms' equity capital. Focusing on financial firms and using analysts' book value per share (BVPS) forecasts as a proxy for forward-looking information about OCI, we examine whether analysts provide information about future OCI via BVPS forecasts, whether investors respond to BVPS innovations (which should include OCI innovations), and whether such innovations are more useful to investors in financial firms with difficult-to-value financial assets. We find evidence consistent with: 1) Analysts' BVPS forecasts generally conveying at least some information about future OCI; and, 2) The market responding to whether firms miss analysts' consensus BVPS expectations (which should include OCI expectations), with stronger evidence for firms with larger holdings of difficult-to-value financial assets. The evidence supports the intuition that analysts provide at least some information about future OCI in their BVPS forecasts.

分析师的盈利预测不包括其他综合收益（OCI）。然而，OCI 会影响公司的逐美元价值，并可以增强投资者对公司股本风险的评估。重点关注金融公司，并使用分析师的每股账面价值 (BVPS) 预测作为 OCI 前瞻性信息的代理，我们研究分析师是否通过 BVPS 预测提供有关未来 OCI 的信息，投资者是否对 BVPS 创新做出反应（其中应包括OCI 创新），以及此类创新是否对拥有难以估值的金融资产的金融公司的投资者更有用。我们发现的证据符合：1）分析师的 BVPS 预测通常至少传达了一些有关未来 OCI 的信息；2) 市场对企业是否未达到分析师共识的 BVPS 预期（应包括 OCI 预期）做出反应，有更强有力的证据表明企业持有大量难以估值的金融资产。证据支持分析师的直觉，即分析师在其 BVPS 预测中至少提供了一些有关未来 OCI 的信息。