Showing 28,351 - 28,360 of 28,507
Explains why financial analysts could find it useful to separate past earnings into discretionary accruals and earnings before discretionary accruals; referring to related research to develop hypotheses on the effects of both on the change in analysts’ earnings forecasts for the subsequent...
Persistent link: https://www.econbiz.de/10014940335
Outlines previous research on the relationship between stock returns and earnings and investigates the effects of divergence between security analysts’ earnings forecasts on this relationship. Uses cross‐sectional analysis, time series and variable parameter models on 1981‐88 US data to...
Persistent link: https://www.econbiz.de/10014940336
Refers to previous research on the accuracy of financial analysts’ earnings forecasts and explores the differences in accuracy for loss making and non‐loss making firms using 1985‐1993 US data. Finds an optimistic bias for both types of firms (smaller for more recent forecasts); which is...
Persistent link: https://www.econbiz.de/10014940337
The recent growth in the trust literature indicates that both researchers and practitioners are continuing to recognise its importance as a factor for determining organisational success and the well‐being of employees. Trust is, however, a complex, multidimensional construct that has generated...
Persistent link: https://www.econbiz.de/10014973834
Purpose – The purpose of this paper is to introduce an integrated three‐phase methodology for forecasting future …/implications – Methodologies for forecasting future competency requirements should adopt structured integrated approaches to improve predictive …/value – The paper seeks to improve upon existing methods for forecasting future competency requirements. By addressing the …
Persistent link: https://www.econbiz.de/10014973980
In published work on hedonic house price estimation it is not uncommon to examine some of the conditions required for the estimators to have desirable properties such as minimum variance and unbiasedness, in particular spatial autocorrelation. However, other conditions that can give rise to...
Persistent link: https://www.econbiz.de/10014971591
Aims to report the results of research into the techniques of forecasting long‐term building industry prospects … research into forecasting the building industry prospects in any country′s economy.  …
Persistent link: https://www.econbiz.de/10014971899
Changes in information technology, demographics and corporate culture are considered when predicting the form, size and location of future offices. Argues that the likelihood of companies adopting more flexible work patterns such as teleworking, hotdesking, etc. and an increasingly distributed...
Persistent link: https://www.econbiz.de/10014971942
Purpose – Due in large part to the proprietary nature of costs, there is a dearth of academic literature investigating the factors influencing the costs for sport marketing investments, such as sponsorship. Therefore, the purpose of this paper is to provide an analytical framework for market...
Persistent link: https://www.econbiz.de/10014947396
Purpose – The purpose of this paper is to examine challenges in the front end of innovation (FEI) and to propose a scenario‐based approach to alleviate some of these problems, particularly as regards uncertainty in opportunity recognition. Design/methodology/approach – The paper answers...
Persistent link: https://www.econbiz.de/10014952006