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Keywords: analyst forecast
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Journal Articles
Accounting Horizons (2022)
Published: 19 July 2022
...Gilberto Marquez Illescas; Linying Zhou Using a sample of S&P 500 companies, this study constructs a measure of CEO narcissism and examines whether and how it impacts the accuracy and dispersion of analystsforecasts. Empirical evidence suggests that firms with narcissistic CEOs have higher...
Journal Articles
Accounting Horizons (2018) 32 (3): 49–70.
Published: 01 September 2018
... to increase management forecast accuracy, and that analysts incorporate more information from management forecasts in their revisions if the firm has high IT capability. 2018 information technology capability management forecast analyst forecast We thank the review team's constructive...
Journal Articles
Accounting Horizons (2018) 32 (2): 57–79.
Published: 01 June 2018
...Shiyou Li; Emeka T. Nwaeze SYNOPSIS This paper examines the impact of abnormal extensions in eXtensible Business Reporting Language (XBRL) on analysts' forecasting behavior in the U.S. In this analysis, abnormal extensions reflect XBRL extensions that exceed the expected level for industry peers...