Ciftci, Mustafa; Mashruwala, Raj; Weiss, Dan - Department of Economics, School of Business Management
” in recognizing both cost variability and cost stickiness, resulting in substantial and systematic earnings forecast … whether financial analysts appropriately incorporate information on two types of cost behavior in predicting earnings - cost … variability and cost stickiness. Since analysts’ utilization of information is not directly observable, we model the process of …