...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...

...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...