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Keywords: benchmarks
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Journal Articles
The Accounting Review (2020) 95 (1): 211–232.
Published: 01 January 2020
...Ohad Kadan; Leonardo Madureira; Rong Wang; Tzachi Zach ABSTRACT Sell-side analysts employ different benchmarks when defining their recommendations. A buy for some brokers means the stock is expected to outperform its industry, while for other brokers, it means the stock is expected to outperform...
Journal Articles
The Accounting Review (2019) 94 (6): 91–108.
Published: 01 November 2019
...Sudip Bhattacharjee; Kimberly K. Moreno; Nicole S. Wright ABSTRACT Auditors frequently use benchmarking analysis to evaluate the appropriateness of a client's estimates. Client management may strategically select benchmark data, making an auditor's evaluation task more difficult. Psychology...