firms' voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is … changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without … with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings …

in time through the posterior probability. Our findings show that (1) DMA improves forecasts compared to other frameworks … posteriori-Wahrscheinlichkeit, welche Prädiktoren zu verschiedenen Zeitpunkten für die Prognose relevant waren. Unsere Ergebnisse … zeigen, dass (1) DMA die Prognose im Vergleich zu anderen Verfahren verbessert und (2) dass die Goldpreisprädiktoren sich …

forecast levels. A country's proximity to the US, importance to the firm, and visibility, as well as availability of more … precise information about foreign country exposures, contribute to consensus forecast efficiency. We identify a dimension of … — and show that it contributes to forecast efficiency, accuracy, and informativeness and that it helps the analyst achieve …

election outcomes. Prediction market prices have been shown to be consistently accurate forecasts of these outcomes, but we don … incentives to acquire information about the outcome, thus tend to have better forecasts. Moreover, their trades have larger …

within a business group (BG analysts). For a group firm, we find that BG analysts issue more accurate forecasts than non … forecasts for the focal firm along the same direction as group peers’ earnings surprises. Confined to analysts’ coverage …

yield curve forecasts while explaining the stylized facts of the term structure of interest rates. It is flexible enough to …-, and 12-month out-of-sample forecasts with statistical significance at 1, 3, and 6 months. Interestingly, it prefers the …, some relevant hyperparameters need to vary with the forecast horizon rather than uniformly in order to improve forecasting …

decision-making process can yield more accurate predictions and enhance the performance of quantitative trading strategies … that more basic models such as GPT-1, GPT-2, and BERT cannot accurately forecast returns, indicating return predictability …