. We find CEOs frequently achieve analyst forecasts, but rarely achieve bonus goals exceeding the forecast. Despite lower …

. The failure of management to attain a forecast may reflect poorly on its industry understanding, knowledge of the firm …

, this effect occurs in industries where investor trust has recently been violated, and where managers would in the past have …

Variance after-effect is a perceptual bias in the dynamic assessment of variance. Experimental evidence shows that … construct a proxy of the adjustment factor using the sequence of dispersion of analysts earnings forecast. We provide empirical …

accurate earnings forecasts than individual analysts and that the stock market reacts more strongly to forecast revisions … show that team size and team member ability are significantly associated with forecast accuracy. Moreover, using detailed … analyst background information from LinkedIn, we find that forecast accuracy is positively associated with team diversity …

-or-beating the analyst consensus forecast. I provide an overview of their methods and findings, and then discuss the assumptions …

profit margin provide incremental information for predicting changes in future return on assets. After controlling for …

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 …