.... This second sample contains 461,607 observations. © Emerald Group Publishing Limited 2012 Financial analyst Earnings forecast Individual differences Forecast accuracy Experience Boldness Forecasting Financial forecasting In additional analyses, we explore whether recent findings...

... surprise games Balance sheets Earnings Financial forecasting Prior studies (Brown and Caylor, 2005 ; Matsumoto, 2002 ; Bartov et al., 2002 ; Brown, 2001) suggest that managers strive to report earnings that exceed analysts' forecasts. Because negative earnings surprises are generally...

... 2012 Organizational earnings Disclosure Financial forecasting Information disclosure Management forecasts Credibility Good news and bad news have different believability arising from managers' different incentives for disclosing each. Bad news is viewed as inherently believable...

.... Auditing Financial forecasting Organizational earnings In this study, we examine the relation between audit tenure and the underlying ways firms manage the surprise element of their annual earnings. Recent studies (Brown and Caylor, 2005 ; Matsumoto, 2002 ; Bartov et al., 2002 ; Brown...

... hierarchy. The results suggest that regulators and practitioners should focus on different thresholds for different types of firms when investigating the mechanisms used to achieve the thresholds. © Emerald Group Publishing Limited 2010 Financial forecasting Financial analysis Organizational...

... that are designed to protect individual investors. Abed AL‐Nasser Abdallah can be contacted at: abedabdallah@aus.edu © Emerald Group Publishing Limited 2008 Regulation Financial analysis Financial forecasting Civil law Common law In this regard, Lang, Lins and Miller (2003) examine...

... between R&D spending (of current and prior years) and the market value of the firms. Patricia Mui‐Siang Tan can be contacted at: amstan@ntu.edu.sg © Emerald Group Publishing Limited 2007 Market value Intangible assets Biotechnology Accounting systems Income Financial forecasting...

..., this paper suggests that equity premium can be reasonably forecasted. Nik R. Hassan can be contacted at: nhassan@d.umn.edu © Emerald Group Publishing Limited 2007 Financial forecasting Neural nets Estimation The equity premium, the returns on risky stocks in excess of returns...