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Keywords: analyst forecast
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Journal Articles
The Accounting Review (2023) 98 (5): 297–322.
Published: 01 September 2023
..., Stomberg, and Xia (2022) on her website and for answering questions about the data. We thank the University of Oregon and Indiana University Bloomington for support in funding this research. 22 06 2021 19 12 2022 22 12 2022 2023 analyst forecast machine learning artificial...
Journal Articles
The Accounting Review (2022) 97 (1): 177–211.
Published: 01 January 2022
... 2022 ETR disclosure presentation reputational cost analyst forecast In recent years, corporate taxes have come under increased scrutiny from a social equity perspective. Successful and highly profitable companies, like Apple Inc. and Amazon.com, Inc., have come under fire, both within...
Journal Articles
The Accounting Review (2019) 94 (6): 61–90.
Published: 01 November 2019
... February 2019 2019 SG&A expenditure intangible asset market valuation analyst forecast In this paper, we investigate the stock market valuation of the intangible asset created by selling, general, and administrative (SG&A) expenditure (excluding research and development...
Journal Articles
The Accounting Review (2018) 93 (5): 245–271.
Published: 01 September 2018
... of a bank's reported allowance for loan and lease losses (ALLL) and, by association, its provision for loan and lease losses (PLLL). banks credit loss loan loss provisions bank failure analyst forecast standard setting The authors gratefully acknowledge the helpful comments made by Mary...
Journal Articles
The Accounting Review (2017) 92 (5): 227–246.
Published: 01 September 2017
... the Senior Editorship of Mark L. DeFond. July 2015 November 2016 2017 expectations management earnings management meet-or-beat analyst forecast managerial forecast Reg FD There is abundant empirical evidence in the accounting literature suggesting that firms manage...
Journal Articles
The Accounting Review (2016) 91 (5): 1315–1343.
Published: 01 September 2016
... of this paper were circulated under the title of “Credit Derivatives and Earnings Announcements.” Editor's note: Accepted by Leslie D. Hodder. May 2013 January 2016 2016 credit default swap informed trading earnings announcement analyst forecast buy/sell recommendation rating...
Journal Articles
The Accounting Review (2015) 90 (5): 1995–2029.
Published: 01 September 2015
... for the analyst's brokerage house are important in this decision. 2 We then examine the consequences of supply chain specialization for analyst forecast performance by comparing the forecast performance of supply chain analysts versus that of analysts with other portfolio organization strategies...