Management forecasts

types of forecasting

Google Scholar Verrecchia, R. Journal of Accounting Research, 43 4— NumAnalysts The logarithm of the number of analysts following the firm in the year.

Review of Accounting Studies, 8 4— Inferring the cost of capital using the Ohlson-Juettner model.

forecasting definition business

The relative accuracy of management and analyst forecasts. Journal of Accounting Research, 29, — Accounting Horizons, 24 2— Journal of Accounting Research, 43 5— The Accounting Review, 80, — A model developed by Dechow and Dichev was applied to estimate normal and abnormal accruals.

The Accounting Review, 85 3—

techniques of forecasting in management
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Management forecasts and the cost of equity capital: international evidence