Analysis and comparison of financial analysts', time series, and combined forecasts of annual earnings

Article Abstract:

Predicting corporate income is important to financial decision-making and much has been written about the best way to forecast earnings. Previous research shows that financial analysts' forecasts are better than those based on statistical models. However, the effect of combining analysts' and statistical model forecasts was not considered. To test the effect of combined forecasts, analysts' forecasts, univariate time series models and a combination of the two were evaluated. Results support earlier findings that analysts' forecasts are more accurate than time series models. However, combined forecasts are a significant improvement over analysts' forecasts.

Research, Forecasts and trends, Earnings per share, Income forecasting

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Determinants of signaling by banks through loan loss provisions

Article Abstract:

An investigation of whether bank managers use their discretion in estimating loan loss provisions (LLP) to convey information about their banks' future prospects is conducted. It is hypothesized that the propensity to signal varies negatively with bank size and positively with variability, future investment opportunities, and degree of income smoothing.

United States, Legal issues & crime, Government regulation (cont), Government regulation, Management dynamics, Legal/Government Regulation, Management, Laws, regulations and rules, Company business management, Bankers, Bank loans

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Market valuation of intangible assets

Article Abstract:

The links between reported value of intangible assets, associated amortization costs and firms' equity market values are examined.

Valuation, Intangible property, Intangible assets

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