Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
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Cited by:
- Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2015. "Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts," CARF F-Series CARF-F-368, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
- Keishi Fujiyama & Makoto Kuroki, 2017. "Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
- Galanti, Sébastien & Vaubourg, Anne Gaël, 2017.
"Optimism bias in financial analysts' earnings forecasts: Do commissions sharing agreements reduce conflicts of interest?,"
Economic Modelling, Elsevier, vol. 67(C), pages 325-337.
- Sébastien GALANTI & Anne-Gaël VAUBOURG, 2017. "Optimism bias in financial analysts' earnings forecasts: Do commissions sharing agreements reduce conflicts of interest?," LEO Working Papers / DR LEO 2493, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
- Sébastien Galanti & Anne-Gaël Vaubourg, 2017. "Optimism bias in financial analysts' earnings forecasts: Do commissions sharing agreements reduce conflicts of interest?," Post-Print hal-01724257, HAL.
- Sébastien Galanti & Anne-Gaël Vaubourg, 2017. "Optimism bias in financial analysts' earnings forecasts: Do commissions sharing agreements reduce conflicts of interest?," Working Papers hal-01724253, HAL.
- Andrea Buraschi & Paul Whelan, 2022. "Speculation, Sentiment, and Interest Rates," Management Science, INFORMS, vol. 68(3), pages 2308-2329, March.
- Müller, Hans Christian, 2011.
"Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias,"
VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis
48683, Verein für Socialpolitik / German Economic Association.
- Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," DICE Discussion Papers 40, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
- Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
- SUZUKI, Tomohiro & TAKASU, Yusuke, 2013. "Does Management Forecast Drive Growth of the Firm?," Working Paper Series 172, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
- Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016. "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 402-417.
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Keywords
Japanese corporate culture Management forecasts Forecast optimism Loss forecast avoidance;Statistics
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