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Keywords: management forecasts
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (3): 59–76.
Published: 01 September 2024
...Beng Wee Goh; Na Li; Tharindra Ranasinghe SYNOPSIS This paper investigates whether the use of Big Data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by Big Data could potentially improve firms’ ability to forecast earnings (supply channel...