CHARACTERISTICS OF MANAGEMENT FORECASTS BY INDUSTRY TYPE

摘要：

　　A management forecast is a public forecast of executives own forecasts of a corporations future performance based on internal information.It is also essential information regarding forecasts about current-period results for market participants.Many previous studies have focused on such topics as the characteristics of management forecasts by industry and financial structure and the usefulness of management forecast information in the marketplace.This study investigates whether forecast errors differ by industry type by using recent data and comparing it with actual results from the previous reporting period.Our results show significant differences among industries.

关键词： Management Forecast Errors Industry Type Prior-period Results

作者: Shota Nakatsuka Ling Feng Shinichiro Yamada

作者单位: M2, Graduate School of Science and Technology, Tokyo University of Science, Chiba 278-8510, Japan Faculty of Science and Technology, Tokyo University of Science, Chiba 278-8510, Japan

会议类型: 国际会议

会议名称: The 12th International Conference on Industrial Management(第十二届工业管理国际会议)

会议地点: 成都

会议语种:英文

页码: 44-48

在线出版日期: 2014-09-03（万方平台首次上网日期，不代表论文的发表时间）