We correlate analysts' forecast errors with temporal variation in investor sentiment. We find that when sentiment is high, analysts' forecasts of one-year-ahead earnings and long-term earnings growth are relatively more optimistic for "uncertain" or "difficult-to-value" firms. Adding these...

Представлена методика бухгалтерского учета движения лома черных металлов при его переработке в организациях, занимающихся сбором и переработкой вторчермета....

Traditional standard cost variance analysis procedures are examined as motivational devices in a principal-agent model. The reexpressing of a cost realization into components (such as individual factor price and quantity variances) is shown to be useful if an incentive problem exists and if the...

This paper presents estimates of cash flows associated with a given warranty policy. Included in the results are prediction intervals for warranty reserves and cash flows. A numerical example is given to illustrate these results.

This paper extends the deterministic EOQ model to reflect various optimizing criteria and alternative demand and price structures. Its primary purpose is to develop decision rules for the management of finished goods inventories, especially in retailing, where inventories are evaluated in the...