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- W2014243758 abstract "Purpose – This paper aims to extend the research into company financial forecasts by modelling naive earnings forecasts derived from normalised historic accounting data disclosed during Australian initial public offerings (IPOs). It seeks to investigate naive forecast errors and compare them against their management forecast counterparts. It also seeks to investigate determinants of differential error behaviour.Design/methodology/approach – IPOs were sampled and their prospectus forecasts, historic financial data and subsequent actual financial performance were analysed. Directional and absolute forecast error behaviour was analysed using univariate and multivariate techniques.Findings – Systematic factors associated with error behaviour were observed across the management forecasts and the naive forecasts, the most notable being audit quality. In certain circumstances, the naive forecasts performed at least as well as management forecasts. In particular, forecast interval was an important discriminator f..." @default.
- W2014243758 created "2016-06-24" @default.
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- W2014243758 date "2006-03-01" @default.
- W2014243758 modified "2023-09-26" @default.
- W2014243758 title "The representativeness of management financial forecastsvis‐à‐visnaïve forecasts" @default.
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- W2014243758 doi "https://doi.org/10.1108/13217340610729437" @default.
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