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Keywords: forecast errors
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Journal Articles
Journal of Management Accounting Research 1–26.
Published: 16 January 2025
..., under the Senior Editorship of Michal Matějka. 10 01 2023 09 12 2024 17 12 2024 2025 budgetary participation budgetary slack management earnings forecast forecast innovations forecast errors JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1...
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 41–63.
Published: 01 September 2019
... divergent settings, management forecast errors increase. Last, we provide evidence that external stakeholders can use the level of divergence to predict future management forecasting behavior. JEL Classifications: G14; M40; M41. Data Availability: The data used in this study are publicly available...