We use oil price forecasts from the Consensus Economic Forecast poll to analyze how forecasters form their expectations … role. Standard measures of forecast accuracy reveal forecasters' underperformance relative to the random walk benchmark …

forecast revisions, is particularly strong for nonvoting members of the committee. …

incentives to learn efficient behavior, i.e. fund managers. We split this group into endorsers and non-endorsers of behavioral …

, also affects corporate risk management. We find that managers increase their speculative activities using derivatives …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

countries, we find remarkable differences in forecast accuracy, and show that they are partly related to geography and …

countries, we find remarkable differences in forecast accuracy, and show that they are partly related to geography and …

period up to 2026 by drawing on past sectoral trends and the latest macroeconomic forecast results from the International …