메뉴 건너뛰기




Volumn 72, Issue 4, 1997, Pages 497-515

An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy

Author keywords

Analyst forecasts; Cognitive search strategies; Forecast accuracy; Motivational incentives

Indexed keywords


EID: 0031286967     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (115)

References (21)
  • 2
    • 84984275788 scopus 로고
    • Forecasts of earnings per share: Possible sources of analyst superiority and bias
    • Affleck-Graves, J., L. Davis, and R. Mendenhall. 1990. Forecasts of earnings per share: Possible sources of analyst superiority and bias. Contemporary Accounting Research 6: 501-517.
    • (1990) Contemporary Accounting Research , vol.6 , pp. 501-517
    • Affleck-Graves, J.1    Davis, L.2    Mendenhall, R.3
  • 3
    • 38249031180 scopus 로고
    • A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts
    • Anderson, M. 1988. A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts. Accounting, Organizations and Society 13: 431-446.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 431-446
    • Anderson, M.1
  • 4
    • 0001063076 scopus 로고
    • Financial analysts' information search in the assessment of corporate earning power
    • Biggs, S. 1984. Financial analysts' information search in the assessment of corporate earning power. Accounting, Organizations and Society 9: 313-323.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 313-323
    • Biggs, S.1
  • 5
    • 0002445133 scopus 로고
    • The use of accounting information: Expert versus novice behavior
    • edited by G. Ungson, and D. Braunstein, Boston, MA: Kent Publishing Company
    • Bouwman, M. 1982. The use of accounting information: Expert versus novice behavior. In Decision Making: An Interdisciplinary Inquiry, edited by G. Ungson, and D. Braunstein, 134-167. Boston, MA: Kent Publishing Company.
    • (1982) Decision Making: An Interdisciplinary Inquiry , pp. 134-167
    • Bouwman, M.1
  • 6
    • 0001822953 scopus 로고
    • How do financial analysts make decisions? a process model of the investment screening decision
    • -, P. Frishkoff, and P. Frishkoff. 1987. How do financial analysts make decisions? A process model of the investment screening decision. Accounting, Organizations and Society 12: 1-29.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 1-29
    • Frishkoff, P.1    Frishkoff, P.2
  • 7
    • 84984198819 scopus 로고
    • The effect of investment banking relationships on financial analysts' earnings forecasts and investment recommendations
    • Dugar, A., and S. Nathan. 1995. The effect of investment banking relationships on financial analysts' earnings forecasts and investment recommendations. Contemporary Accounting Research 12: 131-160.
    • (1995) Contemporary Accounting Research , vol.12 , pp. 131-160
    • Dugar, A.1    Nathan, S.2
  • 8
    • 0002618637 scopus 로고
    • Behavioral decision theory: Processes of judgment and choice
    • Einhorn, H. J., and R. M. Hogarth. 1981. Behavioral decision theory: Processes of judgment and choice. Annual Review of Psychology 32: 53-88.
    • (1981) Annual Review of Psychology , vol.32 , pp. 53-88
    • Einhorn, H.J.1    Hogarth, R.M.2
  • 9
    • 21344493717 scopus 로고
    • Analysts' decisions as products of a multi-task environment
    • Francis, J., and D. Philbrick. 1993. Analysts' decisions as products of a multi-task environment. Journal of Accounting Research 31: 216-230.
    • (1993) Journal of Accounting Research , vol.31 , pp. 216-230
    • Francis, J.1    Philbrick, D.2
  • 10
    • 0011033053 scopus 로고
    • Issues in protocol analysis
    • edited by G. Ungson, and D. Braunstein, Boston, MA: Kent Publishing Company
    • Hayes, J. 1982. Issues in protocol analysis. In Decision Making: An Interdisciplinary Inquiry, edited by G. Ungson, and D. Braunstein, 61-77. Boston, MA: Kent Publishing Company.
    • (1982) Decision Making: An Interdisciplinary Inquiry , pp. 61-77
    • Hayes, J.1
  • 12
    • 0003162879 scopus 로고
    • Judgment and decision-making research in financial accounting: A review and analysis
    • edited by R. Ashton, and A. Ashton. Cambridge, U.K.: Cambridge University Press
    • Maines, L. 1995. Judgment and decision-making research in financial accounting: A review and analysis. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. Ashton, and A. Ashton. Cambridge, U.K.: Cambridge University Press.
    • (1995) Judgment and Decision-Making Research in Accounting and Auditing
    • Maines, L.1
  • 14
    • 0000098990 scopus 로고
    • Commentary on analysts' forecasts
    • Schipper, K. 1991. Commentary on analysts' forecasts. Accounting Horizons 5 (December): 105-121.
    • (1991) Accounting Horizons , vol.5 , Issue.DECEMBER , pp. 105-121
    • Schipper, K.1
  • 15
    • 84972599805 scopus 로고
    • Tacit knowledge, practical intelligence, general mental ability, and job knowledge
    • Schmidt, F. L., and J. E. Hunter. 1993. Tacit knowledge, practical intelligence, general mental ability, and job knowledge. Current Directions in Psychological Science (February): 8-9.
    • (1993) Current Directions in Psychological Science , Issue.FEBRUARY , pp. 8-9
    • Schmidt, F.L.1    Hunter, J.E.2
  • 18
    • 0000355340 scopus 로고
    • Tacit knowledge in everyday intelligent behavior
    • Wagner, R. K. 1987. Tacit knowledge in everyday intelligent behavior. Journal of Personality and Social Psychology (June): 1236-1247.
    • (1987) Journal of Personality and Social Psychology , Issue.JUNE , pp. 1236-1247
    • Wagner, R.K.1
  • 19
    • 0000905114 scopus 로고
    • Practical intelligence in real-world pursuits: The role of tacit knowledge
    • -, and R. J. Sternberg. 1985. Practical intelligence in real-world pursuits: The role of tacit knowledge. Journal of Personality and Social Psychology (August): 436-458.
    • (1985) Journal of Personality and Social Psychology , Issue.AUGUST , pp. 436-458
    • Sternberg, R.J.1
  • 20
    • 0000896147 scopus 로고
    • Tacit knowledge in managerial success
    • -and -. 1987. Tacit knowledge in managerial success. Journal of Business and Psychology (Summer): 301-312.
    • (1987) Journal of Business and Psychology , Issue.SUMMER , pp. 301-312


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.