This paper explores the association between attributes of accounting numbers and properties of analysts' forecasts. The association between properties of analysts' earnings, cash flow and revenues forecasts (accuracy and dispersion) and the attributes of earnings, cash flow and revenues numbers (persistence, predictability and smoothness) provides additional evidence on the value and informativeness of accounting information. I find that predictability is the most important characteristic in all of the cases (earnings, cash flow and revenues).The relation between earnings attributes and the characteristics of analysts' earnings forecasts is stronger for firms with higher levels of accruals. In addition, I find that the probability that analyst starts covering of a firm is increasing in the quality some earnings attributes.