Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias
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References listed on IDEAS
- Dan Lovallo & Colin Camerer, 1999. "Overconfidence and Excess Entry: An Experimental Approach," American Economic Review, American Economic Association, vol. 89(1), pages 306-318, March.
- Koji Ota, 2010. "The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 28-59.
- repec:bla:joares:v:37:y:1999:i:1:p:57-81 is not listed on IDEAS
- Klaus Abberger & Manuel Birnbrich & Christian Seiler, 2009. "Der Â»Test des TestsÂ« im Handel - eine Metaumfrage zum ifo Konjunkturtest," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(21), pages 34-41, November.
More about this item
KeywordsManagement forecasts; Overoptimism; Overpessimism; Germany;
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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