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Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts

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  1. Basu, Sudipta, 2004. "What do we learn from two new accounting-based stock market anomalies?," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 333-348, December.
  2. Charles G. Ham & Zachary R. Kaplan & Zawadi R. Lemayian, 2022. "Rationalizing forecast inefficiency," Review of Accounting Studies, Springer, vol. 27(1), pages 313-343, March.
  3. Dittmann, I. & Maug, E.G., 2006. "Valuation Biases, Error Measures, and the Conglomerate Discount," ERIM Report Series Research in Management ERS-2006-011-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  4. Mark A. Clatworthy & David A. Peel & Peter F. Pope, 2012. "Are Analysts' Loss Functions Asymmetric?," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 31(8), pages 736-756, December.
  5. Taffler, Richard J. & Lu, Jeffrey & Kausar, Asad, 2004. "In denial? Stock market underreaction to going-concern audit report disclosures," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 263-296, December.
  6. George Christodoulakis & Konstantinos Stathopoulos & Nikolaos Tessaromatis, 2012. "The term structure of loss preferences and rationality in analyst earnings forecasts," Journal of Asset Management, Palgrave Macmillan, vol. 13(5), pages 310-326, October.
  7. Mark A. Clatworthy & Tuan Ho & Jude Mengzhu Zhu, 2022. "Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 588-624, March.
  8. Clatworthy, Mark A. & Peel, David A. & Pope, Peter F., 2007. "Evaluating the properties of analysts’ forecasts: A bootstrap approach," The British Accounting Review, Elsevier, vol. 39(1), pages 3-13.
  9. Tom Engsted & Niels Haldrup & Boriss Siliverstovs, 2004. "Long-run forecasting in multicointegrated systems," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 23(5), pages 315-335.
  10. Stanimir Markov & Ane Tamayo, 2006. "Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?," Journal of Accounting Research, Wiley Blackwell, vol. 44(4), pages 725-761, September.
  11. Santos-Pinto, Luís & Park, Young-Joon, 2004. "Forecasts of relative performance in tournaments: evidence from the field," MPRA Paper 3144, University Library of Munich, Germany, revised 22 Mar 2007.
  12. Blanc, Sebastian M. & Setzer, Thomas, 2015. "Analytical debiasing of corporate cash flow forecasts," European Journal of Operational Research, Elsevier, vol. 243(3), pages 1004-1015.
  13. X. Frank Zhang, 2006. "Information Uncertainty and Analyst Forecast Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 565-590, June.
  14. Al-Aamri, Ibrahim & Hussain, Simon & Su, Chen & Hsu, Hwa-Hsien, 2022. "The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  15. Alexander P. Paton & Damien Cannavan & Stephen Gray & Khoa Hoang, 2020. "Analyst versus model‐based earnings forecasts: implied cost of capital applications," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4061-4092, December.
  16. Gneiting, Tilmann, 2011. "Quantiles as optimal point forecasts," International Journal of Forecasting, Elsevier, vol. 27(2), pages 197-207, April.
  17. Ramnath, Sundaresh & Rock, Steve & Shane, Philip, 2008. "The financial analyst forecasting literature: A taxonomy with suggestions for further research," International Journal of Forecasting, Elsevier, vol. 24(1), pages 34-75.
  18. M A Clatworthy & D Peel & P F Pope, 2006. "Are analysts’ loss functions asymmetric?," Working Papers 574591, Lancaster University Management School, Economics Department.
  19. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.
  20. Ryan T. Ball & Eric Ghysels, 2018. "Automated Earnings Forecasts: Beat Analysts or Combine and Conquer?," Management Science, INFORMS, vol. 64(10), pages 4936-4952, October.
  21. Boris Groysberg & Paul M. Healy & David A. Maber, 2011. "What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks?," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 969-1000, September.
  22. Nakazono, Yoshiyuki, 2013. "Strategic behavior of Federal Open Market Committee board members: Evidence from members’ forecasts," Journal of Economic Behavior & Organization, Elsevier, vol. 93(C), pages 62-70.
  23. Lillestøl, Jostein & Sinding-Larsen, Richard, 2015. "Best estimate reporting with asymmetric loss," Discussion Papers 2015/7, Norwegian School of Economics, Department of Business and Management Science.
  24. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2024. "Financial Statement Analysis with Large Language Models," Papers 2407.17866, arXiv.org, revised Feb 2025.
  25. Young Park & Luís Santos-Pinto, 2010. "Overconfidence in tournaments: evidence from the field," Theory and Decision, Springer, vol. 69(1), pages 143-166, July.
  26. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2006. "Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 388-414, September.
  27. Ghysels, Eric & Ball, Ryan, 2017. "Automated Earnings Forecasts:- Beat Analysts or Combine and Conquer?," CEPR Discussion Papers 12179, C.E.P.R. Discussion Papers.
  28. George Christodoulakis, 2006. "Generalised Rational Bias in Financial Forecasts," Annals of Finance, Springer, vol. 2(4), pages 397-405, October.
  29. Gneiting, Tilmann, 2011. "Quantiles as optimal point forecasts," International Journal of Forecasting, Elsevier, vol. 27(2), pages 197-207.
  30. Johnstone, David, 2022. "Accounting research and the significance test crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  31. Po‐Chang Chen & Ganapathi S. Narayanamoorthy & Theodore Sougiannis & Hui Zhou, 2020. "Analyst underreaction and the post‐forecast revision drift," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1151-1181, October.
  32. Hui Tian & Andrew Yim & David P. Newton, 2021. "Tail-Heaviness, Asymmetry, and Profitability Forecasting by Quantile Regression," Management Science, INFORMS, vol. 67(8), pages 5209-5233, August.
  33. Young†Soo Choi & John F. O'Hanlon & Peter F. Pope, 2006. "Conservative Accounting and Linear Information Valuation Models," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 73-101, March.
  34. de Zwart, G.J. & van Dijk, D.J.C., 2008. "The Inefficient Use of Macroeconomic Information in Analysts' Earnings Forecasts in Emerging Markets," ERIM Report Series Research in Management ERS-2008-007-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
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