Search Results - subject:"ACCURACY"

Is your machine better than you? You may never know

de Véricourt, Francis; Gurkan, Huseyin - 2022

Artificial intelligence systems are increasingly demonstrating their capacity to make better predictions than human experts. Yet, recent studies suggest that professionals sometimes doubt the quality of these systems and overrule machine-based prescriptions. This paper explores the extent to...

Persistent link: https://www.econbiz.de/10013471327

The effects of CSR report mandatory policy on analyst forecasts: Evidence from Taiwan

Tseng, Tzu-Yun; Shih, Niensu - In: Journal of Risk and Financial Management 15 (2022) 6, pp. 1-17

significantly increased analyst forecast accuracy and reduced analyst forecast dispersion. Furthermore, the study found that analyst … forecast accuracy was further increased when CSR reports were forced to undergo accountant assurance than those without … analyst forecast accuracy. …

Persistent link: https://www.econbiz.de/10014332457

Mortality forecasting at age 65 and above : an age-specific evaluation of the Lee-Carter model

Boucher, Marie-Pier Bergeron; Kjærgaard, Søren - In: Scandinavian actuarial journal 2022 (2022) 1, pp. 64-79

Persistent link: https://www.econbiz.de/10012872648

Financial analysts' reaction to voluntary integrated reporting : cross-sectional variation in institutional enforcement contexts

Rossignoli, Francesca; Stacchezzini, Riccardo; Lai, … - In: Journal of applied accounting research 23 (2022) 1, pp. 29-54

Persistent link: https://www.econbiz.de/10012990372

How do reward versus penalty framed incentives affect diagnostic performance in auditing?

Hong, Yue; Shields, Timothy W. - 2022

Persistent link: https://www.econbiz.de/10013257052

Complexity is never simple : intangible intensity and analyst accuracy

Ferrer, Elena; Santamaría Aquilué, Rafael; Suárez, Nuria - In: Business research quarterly : BRQ 25 (2022) 2, pp. 143-172

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international … sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows … the relationship between intangible intensity and analyst accuracy. Analyst forecast accuracy acts as a channel through …

Persistent link: https://www.econbiz.de/10013270591

The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan

Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17

Persistent link: https://www.econbiz.de/10013273622

Is your machine better than you? : you may never know

Véricourt, Francis de; Gurkan, Huseyin - 2022

Persistent link: https://www.econbiz.de/10013202643

Optionen zur Bemessung des Abstandes zweier Verteilungen in der Praxis

Thurow, Maria - In: Wirtschaft und Statistik : WISTA (2022) 2, pp. 19-29

Der Umgang mit unvollständigen Datensätzen stellt einen wichtigen Aspekt der Datenaufbereitung dar. Häufig ist nicht bekannt, für welche Auswertung ein aus dem Bereich der amtlichen Statistik stammender Datensatz in Wissenschaft und Forschung verwendet wird. Sinnvoll ist daher, die...

Persistent link: https://www.econbiz.de/10013178023

Local versus foreign analysts' forecast accuracy : does herding matter?

Choi, Young-Soo; Mira, Svetlana; Taylor, Nicholas - In: Accounting and finance 62 (2022), pp. 1143-1188

Persistent link: https://www.econbiz.de/10013187782