Evidence on the superiority of analysts' quarterly earnings forecasts for small capitalization firms

Article Abstract:

Regression studies have shown that small firms which employ the services of financial analysts tend to commit more errors in quarterly earnings per share forecasts than larger firms. The studies, which were carried out by considering the firm size, model adequacy, industry and year effects, also show that time-series model parameters offer information which can be used to establish a new set of guidelines for making earnings forecasts of small firms not covered by financial analysts.

Forecasts and trends, Earnings per share

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Overstated quarterly earnings and analysts' earnings forecast revisions

Article Abstract:

Misstatements in accounting can lead to costly decision making errors. Common accounting mistakes that can be potential sources of trouble include earnings overstatements, which have long been suspected of playing a crucial part in security analysts' forecast revisions. However, many analysts seem to know if earnings are overstated. This allows them to make the necessary adjustments to forecast revisions.

Economic forecasting, Financial statements

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Does knowledge mediate the effect of context on performance? Some initial evidence

Article Abstract:

Research on four contexts variables namely firm, size production technology, and technological turbulence, demands unpredictability are used for knowledge creation and performance of the firm. Various tests on knowledge-based firms related to proposed hypotheses regarding the mediating effects of knowledge creation and applied knowledge are discussed.

Evaluation, Knowledge management, Context effects (Psychology)

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