Hofer, Peter; Eisl, Christoph; Mayr, Albert - In: Journal of Applied Accounting Research 16 (2015) 3, pp. 359-382
Purpose – The purpose of this paper is a comparison of forecasting behaviour of small and large Austrian firms, analysing their forecast practices in a volatile business environment. Design/methodology/approach – The empirical analysis of the paper, deductive by nature, was conducted by...