the magnitude and direction of analysts' forecast revisions are positively associated with unexplained CEO compensation …, however. Analysts' forecast errors measured months after the DEF14A release are associated with past unexplained compensation …

the magnitude and direction of analysts' forecast revisions are positively associated with unexplained CEO compensation …, however. Analysts' forecast errors measured months after the DEF14A release are associated with past unexplained compensation …

forecast characteristics for analyst forecast accuracy. Following the enactment of these regulations, more experienced analysts … and All-Star analysts do not maintain their superior forecast accuracy, and analysts employed by large brokerage houses … industries and firms followed, days elapsed since the last forecast, and forecast horizon. While the importance of bold upward …

' forecast accuracy. Both independent variables were operationalized matching the indicators of the GRI sector guidelines with … that it is the amount of CSR material information disclosed and not the CSR performance which reduces analysts' forecast … disclosures help to reduce analysts' forecast error. According to the results, signaling theory is more helpful than the …

forecast and the subsequent earnings announcement. Thus, when firms disaggregate forecasts and subsequently release … multiple benchmarks. Thus, we show that issuing a disaggregated earnings forecast to achieve the associated benefits can …

yet-to-be-announced firm performance and convey earnings news, even for firms less likely to forecast if forecasting were …; the act of forecasting and forecast timing provide some information, but no significant incremental earnings news is …

earnings and the accuracy of the guidance, but issuing a forecast is costless for all manager types. Managers are thus able to … ability to the market, while intermediate managers must forecast to separate from low ability managers. Hence, we find that …

We document an improvement in analysts’ forecast accuracy following increased sector ETF ownership. We identify a …, analysts have an opportunity to re-optimize their attention to firm-specific information and improve forecast accuracy …