Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias
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References listed on IDEAS
- Brad M. Barber & Terrance Odean, 2001. "Boys will be Boys: Gender, Overconfidence, and Common Stock Investment," The Quarterly Journal of Economics, Oxford University Press, vol. 116(1), pages 261-292.
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- Cho, Myojung & Hah, Young D. & Kim, Oliver, 2011. "Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses," The International Journal of Accounting, Elsevier, vol. 46(1), pages 79-101, March.
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- Stühmeier Torben & Wenzel Tobias, 2012.
"Regulating Advertising in the Presence of Public Service Broadcasting,"
Review of Network Economics,
De Gruyter, vol. 11(2), pages 1-23, June.
- Stühmeier, Torben & Wenzel, Tobias, 2012. "Regulating advertising in the presence of public service broadcasting," DICE Discussion Papers 41, University of Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
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KeywordsManagement forecasts; Overoptimism; Overpessimism; Germany;
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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