This study examines how aggregation in financial reporting leads to information loss using a sample of firms that report individual financial assets. The level of information loss increases with the level of aggregation; however, combining assets with similar risk-factor exposures mitigates this...

This paper presents a sales forecasting model and tests the model on a sample of firms in the retail industry. The model distinguishes between sales growth due to an increase in the number of sales-generating units (e.g. opening new stores) and growth due to an increase in the sales rate at the...

Prior research documents a large dispersion in long-term earnings growth forecasts among financial analysts covering the same stock. This suggests that while analysts believe long-term earnings growth is predictable, they face significant uncertainty when estimating it. This thesis examines the...