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Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias

Müller, Hans Christian - 2011

disentagle, whether and to which extent strategic deception or cognitive biases are resposible for this overoptimism, the present … overpessimistic. I propose that the non-existence of a general bias towards overoptimism is due to the lack of incentives to … consciously overgloss future prospects in undisclosed forecasts and that overpessimism may be a consequence of loss aversion. …

Persistent link: https://www.econbiz.de/10010305994

Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias

Müller, Hans Christian - 2011

disentagle whether and to which extent strategic deception or cognitive biases are resposible for this overoptimism, the present … overpessimistic. I propose that the non-existence of a general bias towards overoptimism is due to the lack of incentives to … consciously overgloss future prospects in undisclosed forecasts and that overpessimism may be a consequence of loss aversion. …

Persistent link: https://www.econbiz.de/10010307623

Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias

Müller, Hans Christian - Düsseldorf Institute for Competition Economics (DICE), … - 2011

Persistent link: https://www.econbiz.de/10009402039

The Impact of Industry 4.0 on Innovation Performance : Insights from German Manufacturing and Service Firms

Sarbu, Miruna - 2020

The new type of industrialization called Industry 4.0 is gaining increasing importance for manufacturing and service firms alike. Industry 4.0 is characterized by the interconnection between different information and communication technologies and between production facilities such as machines,...

Persistent link: https://www.econbiz.de/10012832964

Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115

Aim: The high level of non-performing exposures and the existing crisis in the Nigerian banking sector is a source of concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial discretionary use of loan loss provisions (LLPs) by...

Persistent link: https://www.econbiz.de/10013325543

Managerial discretions and loan loss provisions in Nigerian banks: Empirical IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: The Central European Review of Economics and Management … 6 (2022) 2, pp. 71-115

Persistent link: https://www.econbiz.de/10015272878

Are New CEOs Reshapers? Measuring CEOs’ Role in the Accumulation of Organizational Capital

Cai, Wei; Prat, Andrea - 2022

We study whether and how new CEOs reshape their organizations by increasing the firm’s “organizational capital.” We develop and externally validate a novel measure of organizational capital using a word-embedding model. We decompose organizational capital into four dimensions (i.e.,...

Persistent link: https://www.econbiz.de/10013403704

Further Evidence on the Strategic Timing of Earnings News : Joint Analysis of Weekdays and Times of Day

Michaely, Roni - 2016

Using combinations of weekdays and times of day (before, during, and after trading hours) of earnings announcements, we examine whether managers attempt to strategically time these announcements. We document that the worst earnings news is announced on Friday evening and find robust evidence...

Persistent link: https://www.econbiz.de/10013004152

The Three Hurdles of Tax Planning : How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense

Feller, Anna - 2015

The question of why some companies pay fewer taxes than others is a widely investigated topic of interest. One of the well-known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate tax planning through a series of 19 in-depth German...

Persistent link: https://www.econbiz.de/10013032145

Forecast errors in undisclosed management sales forecasts : the disappearance of the overoptimism bias

Müller, Hans Christian - 2011

. -- Management forecasts ; Overoptimism ; Overpessimism ; Germany … disentagle whether and to which extent strategic deception or cognitive biases are resposible for this overoptimism, the present … overpessimistic. I propose that the non-existence of a general bias towards overoptimism is due to the lack of incentives to …

Persistent link: https://www.econbiz.de/10009389905