We analyze three different mechanical models to forecast earnings and compare their forecasts with those of analysts … from analysts' forecasts more reliable than ICCs based on model forecasts? And 3) does higher forecast performance also … reliability of analyst-based ICCs seems to indicate a missing link between forecast performance and ICC reliability, in fact …

earnings forecasters, we see that small adjustments to the model forecasts lead to more forecast accuracy. Based on past track …

assessment is relative to extrapolative time-series models of earnings forecasts. The paper's results show that the forecast … on extrapolative models' forecast errors is stronger than on analysts'. This finding is consistent with analysts' better … ability relative to extrapolative models to forecast the earnings of intangible firms, and with analysts' ability to process …

The state of the art in the analyst forecasting literature is that analyst earnings forecast ability is only firm … absence of a “spillover” effect, i.e., investors do not consider an analyst's earnings forecast ability regarding firm k when … reacting to his earnings forecast revision for firm j. We re-examine the issue of whether or not earnings forecast ability is …

also find that effective audit committees strengthen the association between management and analyst forecast accuracy. Our …

: forecasting accuracy, forecast bias, and forecasting efficiency. Analysts' data are based on I/B/E/S. Our analysis shows the rapid …

forecast properties. The evidence shows that analysts' earnings forecast accuracy is higher and the forecast dispersion is … higher forecast accuracy and less forecast dispersion in the non-Big Five auditor sample but not in the Big Five auditor …