Forecasting Earnings Using k-Nearest Neighbors

We thank Daniel J. Taylor (editor), two anonymous reviewers, Jeff Coulton, Michael Ettredge, Elia Ferracuti (discussant), Stephan Hollander, Andrew Jackson, Philip Joos, Stephannie Larocque, Richard Morris, Erik Peek, Annelies Renders, Arthur Stenzel, Stephen Taylor, Andrew Yim, David Veenman, and Xiao-Jun Zhang for helpful comments and suggestions. We also thank workshop participants at the Accounting Design Project, the 2020 Financial Accounting and Reporting Section Midyear Meeting, and the 2021 European Accounting Association Annual Congress and City, University of London, Bayes Business School; Egyptian Online Seminars in Business, Accounting, and Economics; UNSW Sydney; University of St. Gallen; HEC Montreal; Tilburg University; and The University of Kansas for helpful comments on earlier drafts.

Peter D. Easton, University of Notre Dame, Mendoza College of Business, Department of Accountancy, Notre Dame, IN, USA; Martin M. Kapons, University of Amsterdam, Amsterdam Business School, Accounting Section, Amsterdam, Netherlands; Steven J. Monahan, The University of Utah, David Eccles School of Business, School of Accounting, Salt Lake City, UT, USA; Harm H. Schütt, Tilburg University, Tilburg School of Economics and Management, Department of Accountancy, Tilburg, Netherlands; Eric H. Weisbrod, The University of Kansas, School of Business, Accounting Academic Area, Lawrence, KS, USA.

Editor’s note: Accepted by Daniel J. Taylor, under the Senior Editorship of W. Robert Knechel.