Purpose – The purpose of this paper is to measure overconfidence amongst finance professionals in domain relevant knowledge, and test for the impact of different debiasing methods. Design/methodology/approach – The approach used was survey field experiments with varying debiasing attempts....

Purpose – The purpose of this paper is to present AgProfit™ as a tool for users to assess economic risks associated with adoption of new technologies or production practices in production agriculture. Design/methodology/approach – This paper presents the AgProfit™ software program, its...

Purpose – The purpose of this paper is to provide insights into recent financial analysis practice in the Chinese context. The paper aims to examine the approaches pursued and information used by Chinese financial analysts in investment appraisal of ordinary shares. The research seeks to...

Purpose – The purpose of this study is to examine whether financial analysts mislead investors in recognizing the differential persistence of the three cash flow components of earnings, defined by Dechow et al. , in forecasting annual earnings. Design/methodology/approach – The paper uses...

Purpose – The purpose of this paper is to examine the association of analyst following with the strength of overall firm‐specific corporate governance (CG) in an emerging‐market setting. Design/methodology/approach – This paper uses empirical methodology to test the hypothesis with a...

Purpose – This paper aims to use Australian analysts' forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement. Design/methodology/approach – Cross‐sectional regression is used on a sample of 4,358 company‐year...

Purpose – The purpose of this paper is to give an overview of variability of empirical results of several financial contagion studies, taking into account the role of financial markets, data sets and the applied definitions and methods that may explain the variability of empirical evidence....

The growing need for more relevant detail in financial statements proper to be produced annually, quarterly or monthly, and possibly continuously, translates into an urgent need for more advanced methods and tools for trend analysis. This paper takes a broader view at balance sheet analysis. We...