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| Author: | Baginski, S. Hassell, J. |
| Title: | Determinants of management forecast precision |
| Journal: | Accounting Review
1997 : APR, VOL. 72:2, p. 303-312 |
| Index terms: | ACCOUNTING FORECASTING MANAGEMENT |
| Language: | eng |
| Abstract: | Pownall et al. (1993) document that nearly 80 percent of their sample of voluntary management earnings forecasts are not precise point forecasts. Imprecise forecast forms include closed-interval forecasts (i.e, ranges), open-interval forecasts (i.e., minimums and maximums) and general impressions about firms' earnings prospects. The authors perform cross-sectional logistic regressions to document determinants of forecast precision. Their sample consists of 1,212 annual and interim management forecasts. |
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