This study examines the relationship between analyst forecast dispersion or accuracy and supplier concentration of … analyst forecast dispersion, which can be attributed to the increased attention from analysts. Moreover, this effect is more …

to the IAB Establishment Panel. Quite surprisingly, the study reveals the average forecast to be significantly … overpessimistic. I propose that the non-existence of a general bias towards overoptimism is due to the lack of incentives to …

forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which … bias in their forecasts. We also find a substantial decline in managers' accrual-related forecast bias following the … importantly, we find that the effect of forecasting difficulty on managers' accrual-related forecast bias occurs only in the pre …

extraverted CEOs. Increased forecast uncertainty leads to even stronger stereotyping. Additionally, personality similarity between …

reason that firms followed by more analysts have relatively less optimistic bias is that their managers are relatively more … differential 'profits management.' The paper discusses implications of the results for studies of analysts forecast bias, earnings …Managerial behavior differs considerably when managers report quarterly profits versus losses. When they report profits …