FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124083221> ?p ?o ?g. }

• W3124083221 endingPage "401" @default.
• W3124083221 startingPage "359" @default.
• W3124083221 abstract "ABSTRACT We document a counter‐intuitive finding regarding analyst forecasts of quarterly earnings per share (EPS): magnitudes of deviations from benchmarks—individual forecasts versus consensus (dispersion) and consensus versus actual (forecast error)—do not vary with scale. Seasonally differenced EPS, or time‐series forecast error, also exhibits substantial lack of variation with scale, but only for firms followed by analysts. This lack of variation with scale is not observed for analyst and time‐series forecasts for (a) EPS for some countries, (b) sales and cash flows for all countries, and (c) stock splits. We propose and investigate different explanations for these puzzling regularities that have important implications for practice and research. We believe the cause is managerial smoothing of EPS designed to reduce across‐firm variation in EPS volatility." @default.
• W3124083221 created "2021-02-01" @default.
• W3124083221 creator A5028957789 @default.
• W3124083221 creator A5045898301 @default.
• W3124083221 date "2010-11-16" @default.
• W3124083221 modified "2023-10-16" @default.
• W3124083221 title "Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior" @default.
• W3124083221 cites W1908422244 @default.
• W3124083221 cites W1967287789 @default.
• W3124083221 cites W1990708181 @default.
• W3124083221 cites W2023176595 @default.
• W3124083221 cites W2032273384 @default.
• W3124083221 cites W2062350776 @default.
• W3124083221 cites W2065706705 @default.
• W3124083221 cites W2067814853 @default.
• W3124083221 cites W2081624798 @default.
• W3124083221 cites W2133572338 @default.
• W3124083221 cites W2160275010 @default.
• W3124083221 cites W2246925741 @default.
• W3124083221 cites W3023181463 @default.
• W3124083221 cites W3122002647 @default.
• W3124083221 cites W3123041222 @default.
• W3124083221 cites W3123065606 @default.
• W3124083221 cites W3123368870 @default.
• W3124083221 cites W3123397688 @default.
• W3124083221 cites W3123854255 @default.
• W3124083221 cites W3123915208 @default.
• W3124083221 cites W3123993840 @default.
• W3124083221 cites W3124073814 @default.
• W3124083221 cites W3124446194 @default.
• W3124083221 cites W3124538093 @default.
• W3124083221 doi "https://doi.org/10.1111/j.1475-679x.2010.00387.x" @default.
• W3124083221 hasPublicationYear "2010" @default.
• W3124083221 type Work @default.
• W3124083221 sameAs 3124083221 @default.
• W3124083221 citedByCount "96" @default.
• W3124083221 countsByYear W31240832212012 @default.
• W3124083221 countsByYear W31240832212013 @default.
• W3124083221 countsByYear W31240832212014 @default.
• W3124083221 countsByYear W31240832212015 @default.
• W3124083221 countsByYear W31240832212016 @default.
• W3124083221 countsByYear W31240832212017 @default.
• W3124083221 countsByYear W31240832212018 @default.
• W3124083221 countsByYear W31240832212019 @default.
• W3124083221 countsByYear W31240832212020 @default.
• W3124083221 countsByYear W31240832212021 @default.
• W3124083221 countsByYear W31240832212022 @default.
• W3124083221 countsByYear W31240832212023 @default.
• W3124083221 crossrefType "journal-article" @default.
• W3124083221 hasAuthorship W3124083221A5028957789 @default.
• W3124083221 hasAuthorship W3124083221A5045898301 @default.
• W3124083221 hasConcept C105795698 @default.
• W3124083221 hasConcept C106159729 @default.
• W3124083221 hasConcept C120665830 @default.
• W3124083221 hasConcept C120954023 @default.
• W3124083221 hasConcept C121332964 @default.
• W3124083221 hasConcept C121955636 @default.
• W3124083221 hasConcept C133710760 @default.
• W3124083221 hasConcept C149782125 @default.
• W3124083221 hasConcept C162324750 @default.
• W3124083221 hasConcept C163428354 @default.
• W3124083221 hasConcept C166957645 @default.
• W3124083221 hasConcept C174303752 @default.
• W3124083221 hasConcept C177562468 @default.
• W3124083221 hasConcept C204036174 @default.
• W3124083221 hasConcept C205649164 @default.
• W3124083221 hasConcept C2778334786 @default.
• W3124083221 hasConcept C2778755073 @default.
• W3124083221 hasConcept C2781426361 @default.
• W3124083221 hasConcept C33923547 @default.
• W3124083221 hasConcept C3770464 @default.
• W3124083221 hasConcept C44870925 @default.
• W3124083221 hasConcept C58640448 @default.
• W3124083221 hasConcept C91602232 @default.
• W3124083221 hasConceptScore W3124083221C105795698 @default.
• W3124083221 hasConceptScore W3124083221C106159729 @default.
• W3124083221 hasConceptScore W3124083221C120665830 @default.
• W3124083221 hasConceptScore W3124083221C120954023 @default.
• W3124083221 hasConceptScore W3124083221C121332964 @default.
• W3124083221 hasConceptScore W3124083221C121955636 @default.
• W3124083221 hasConceptScore W3124083221C133710760 @default.
• W3124083221 hasConceptScore W3124083221C149782125 @default.
• W3124083221 hasConceptScore W3124083221C162324750 @default.
• W3124083221 hasConceptScore W3124083221C163428354 @default.
• W3124083221 hasConceptScore W3124083221C166957645 @default.
• W3124083221 hasConceptScore W3124083221C174303752 @default.
• W3124083221 hasConceptScore W3124083221C177562468 @default.
• W3124083221 hasConceptScore W3124083221C204036174 @default.
• W3124083221 hasConceptScore W3124083221C205649164 @default.
• W3124083221 hasConceptScore W3124083221C2778334786 @default.
• W3124083221 hasConceptScore W3124083221C2778755073 @default.
• W3124083221 hasConceptScore W3124083221C2781426361 @default.
• W3124083221 hasConceptScore W3124083221C33923547 @default.
• W3124083221 hasConceptScore W3124083221C3770464 @default.
• W3124083221 hasConceptScore W3124083221C44870925 @default.
• W3124083221 hasConceptScore W3124083221C58640448 @default.
• W3124083221 hasConceptScore W3124083221C91602232 @default.
• W3124083221 hasIssue "2" @default.

• next