دورية أكاديمية
Analysis of the relationship between temporal and behavioral aspects of the analyst's forecasting accuracy
| العنوان: | Analysis of the relationship between temporal and behavioral aspects of the analyst's forecasting accuracy |
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| المؤلفون: | Paula Carolina Ciampaglia Nardi, Evandro Marcos Saidel Ribeiro, José Lino Oliveira Bueno, Ishani Aggarwal |
| المصدر: | Revista Contemporânea de Contabilidade, Vol 20, Iss 54 (2023) |
| بيانات النشر: | Universidade Federal de Santa Catarina, 2023. |
| سنة النشر: | 2023 |
| المجموعة: | LCC:Accounting. Bookkeeping |
| مصطلحات موضوعية: | Analyst's forecast, Behavioral biases, Forecast time, Accounting. Bookkeeping, HF5601-5689 |
| الوصف: | The study analyzed the relationship between optimism, anchoring, overconfidence, representativeness, realism, commonality and time, with the accuracy in the profit forecast of analysts. Publicly traded Brazilian companies were considered in 2019, and correlation tests, mean differences and multiple regression analyses were applied. The results indicated that accuracy is negatively influenced by optimism and positively by anchoring and commonality. In addition, the uncertainty present in the distance between the forecast issued and the disclosure of earnings per share also negatively influences the accuracy of analysts. Additionally, it was found that fair value, profitability, issuing ADRs and self-regulated sector, are aspects related to greater accuracy. Thus, the research contributes to the literature by linking behavioral and temporal aspects to financial ones, as well as by signaling the importance of analysts' forecasting models to consider behavioral aspects in their information technologies. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Portuguese |
| تدمد: | 2175-8069 1807-1821 |
| Relation: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/83406; https://doaj.org/toc/1807-1821; https://doaj.org/toc/2175-8069 |
| DOI: | 10.5007/2175-8069.2023.e83406 |
| URL الوصول: | https://doaj.org/article/1ba50138603149978f9e286b61b431ca |
| رقم الأكسشن: | edsdoj.1ba50138603149978f9e286b61b431ca |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 21758069 18071821 |
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| DOI: | 10.5007/2175-8069.2023.e83406 |