Purpose: Cognitive ability tests demonstrate strong relationships with job performance, but have several limitations; notably, subgroup differences based on race/ethnicity. As an alternative, the purpose of this paper is to develop a working memory assessment for personnel selection contexts....

Die Corona-Krise hat der Digitalisierung einen Schub verliehen - vorhandene Pläne mussten schneller als gedacht umgesetzt, Testphasen abgekürzt oder übersprungen werden und dort, wo es keine Pläne gab, galt es zu improvisieren. Im Schnelldurchlauf wurden Kommunikationstools für das...

We evaluate sell-side equity analysts' multiyear forecasted income statements, balance sheets and cash flow statements, and the profitability, efficiency and leverage ratios that they imply. Using both small- sample data extracted manually from Investext PDFs, and large-sample data taken from...

Since 2001, the number of financial statement line items forecasted by analysts and managers that I/B/E/S and FactSet capture in their electronic data feeds has soared. Taking advantage of this rich new data, we find that 11 income statement and two cash flow statement analyst and management...