Forecasts and Forecasting Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.

Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31.

Abarbanell, J. S. 1991. Do analysts' earnings forecasts incorporate information in prior stock price changes? Journal of Accounting and Economics (June): 147-165.

Abarbanell, J. S., W. N. Lanen and R. E. Verrecchia. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics (July): 31-60.

Abdel-Khalik, A. R. and B. B. Ajinkya. 1982. Returns to informational advantages: The case of analysts' forecast revisions. The Accounting Review (October): 661-680.

Abel, C. 1955. Monthly and annual forecasting. N.A.C.A. Bulletin (June): 1293-1303.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts.

Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42.

Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42.

Ackoff, R. L. 1955. Automatic management: A forecast and its educational implications. Management Science (October): 55-60.

Adam, E. E. Jr. 1973. Individual item forecasting model evaluation. Decision Sciences 4(4): 458-470.

Affleck-Graves, J., L. R. Davis and R. R. Mendenhall. 1990. Forecasts of earnings per share: Possible sources of analyst superiority and bias. Contemporary Accounting Research 6(2): 501-517.

Ajinkya, B., S. Bhojraj and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research (June): 343-376.

Ajinkya, B. B. and M. J. Gift. 1984. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn): 425-444.

Ajinkya, B. B., R. K. Atiase and M. J. Gift. 1991. Volume of trading and the dispersion in financial analysts' earnings forecasts. The Accounting Review (April): 389-401.

Albrecht, W. S., O. Johnson, L. L. Lookabill and D. J. H. Watson. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A comment. The Accounting Review (July): 736-740.

Albring, S. M. and X. Xu. 2018. Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting: Incorporating Advances in International Accounting (42): 48-69.

Alexander, D. R., M. Falta and R. J. Willett. 2012. Using forecasting criteria to identify value relevance in the relationship between accounting numbers and market value. Abacus 48(3): 316-347.

Alfonso, E., R. Hogan and A. Simonov. 2021. Analysts promoted to managing director and forecast accuracy. Journal of Forensic & Investigative Accounting 13(1): 102-122.

Ali, A., A. Klein and J. Rosenfeld. 1992. Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS. The Accounting Review (January): 183-198.

Altschuler, D., G. Chen and J. Zhou. 2015. Anticipation of management forecasts and analysts' private information search. Review of Accounting Studies 20(2): 803-838.

Amato, N. 2013. Competitive advantage. Bill Balhoff brings a family approach to his term as the AICPA's 101st chairman. Journal of Accountancy (November): 24-28.

Amato, N. 2013. Forward roll. How companies can move beyond traditional budgeting. Journal of Accountancy (October): 26-30. (Rolling forecast).

Amato, N. 2019. Controllers' updated roles. Journal of Accountancy (June): 14. (Keep system updated and running. Maintain cybersecurity. Prevent fraud. Use tech tools for data analysis. Manage compliance practices. Engage with strategy and forecasting. Manage risks in a changing world).

Amiram, D., E. Owens and O. Rozenbaum. 2016. Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements. Journal of Accounting and Economics (August): 121-138.

An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.

Anderson, J., Y. Cao, E. J. Riedl and S. Xiaotong. 2023. Other comprehensive income, its components, and analysts' forecasts. Review of Accounting Studies 28(2): 792-826.

Andre, P., A. Filip and R. Moldovan. 2019. Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 1-38.

Ardner, J. Walter. 1958. Sales forecasting methods and their place in long-range planning. N.A.A. Bulletin (August): 73-83.

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Arnstein, W. E. 1948. What budgeting and financial forecasting will do for a new company. N.A.C.A. Bulletin (December 1): 381-394.

Asare, K. N., M. J. Abdolmohammadi, and J. E. Hunton. 2011. The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. (Retracted).

Asare, K. N., M. J. Abdolmohammadi and J. E. Hunton. 2016. Retraction: The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. Behavioral Research In Accounting 28(2): 91.

Åstebro, T. and S. Elhedhhi. 2006. The effectiveness of simple decision heuristics: Forecasting commercial success for early-stage ventures. Management Science (March): 395-409.

Ayers, B. C., A. C. Call and C. M. Schwab. 2018. Do analysts' cash flow forecasts encourage managers to improve the firm's cash flows? Evidence from tax planning. Contemporary Accounting Research 35(2): 767-793.

Ayres, D., X. Huang and M. Myring. 2017. Fair value accounting and analyst forecast accuracy. Advances in Accounting: Incorporating Advances in International Accounting (37): 58-70.

Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.

Baginski, S., E. Demers, C. Wang and J. Yu. 2016. Contemporaneous verification of language: Evidence from management earnings forecasts. Review of Accounting Studies 21(1): 165-197.

Baginski, S. P. 1987. Intraindustry information transfers associated with management forecasts of earnings. Journal of Accounting Research (Autumn): 196-216.

Baginski, S. P. and J. M. Hassell. 1990. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review (January): 175-190.

Baginski, S. P. and J. M. Hassell. 1997. Determinants of management forecast precision. The Accounting Review (April): 303-312.

Baginski, S. P. and K. C. Rakow. 2012. Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17(2): 279-321.

Baginski, S. P., E. J. Conrad and J. M. Hassell. 1993. The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty. The Accounting Review (October): 913-927.

Baginski, S. P., J. L. Campbell, P. W. Ryu and J. D. Warren. 2023. The association between current earnings surprises and the ex post bias of concurrently issued management forecasts. Review of Accounting Studies 28(4): 2104-2149.

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50.

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2004. Why do managers explain their earnings forecasts?Journal of Accounting Research (March): 1-29.

Baginski, S. P., J. M. Hassell and M. M. Wieland. 2011. An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 17-25.

Bagnoli, M., M. D. Beneish and S. G. Watts. 1999. Whisper forecasts of quarterly earnings per share. Journal of Accounting and Economics (November): 27-50.

Baik, B., D. B. Farber and S. Lee. 2011. CEO ability and management earnings forecasts. Contemporary Accounting Research 28(5): 1645-1668.

Baik, B., K. Kim, R. Morton and Y. Roh. 2016. Analysts' pre-tax income forecasts and the tax expense anomaly. Review of Accounting Studies 21(2): 559-595.

Balakrishan, R., J. Huang and A. Wu. 2022. Target setting in a multi-task environment: An empirical investigation. Journal of Management Accounting Research 34(3): 11-28.

Baldwin, B. A. 1984. Segment earnings disclosure and the ability of security analysts to forecast earnings per share. The Accounting Review (July): 376-389.

Ball, R. T. 2011. Discussion of Why do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior. Journal of Accounting Research (May): 403-412.

Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190.

Bamber, L. S., K. W. Hui and P. E. Yeung. 2010. Managers' EPS forecasts: Niceling and diming the market? The Accounting Review (January): 63-95.

Banham, R. 2011. Let it roll: Why more companies are abandoning budgets in favor of rolling forecasts. CFO (May): 42-47.

Banham, R. 2013. May the field be with you: Cloud-based applications are pushing out planning and forecasting to workers in the farthest reaches of the company. CFO (September): 38-44.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Barber, J. H. 1930. Budgeting and forecasting in an individual company. N.A.C.A. Bulletin (February 15): 741-759.

Barefield, R. M. 1969. Comments on a measure of forecasting performance. Journal of Accounting Research (Autumn): 324-327.

Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501.

Barnett, M. L., B. Starbuck and N. Pant. 2003. Which dreams come true? Endogeneity, industry structure and forecasting accuracy. Industrial and Corporate Change 12(4): 653-672.

Barniv, R., O. Hope, M. J. Myring and W. B. Thomas. 2009. Do analysts practice what the preach and should investors listen? Effects of recent regulations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1015-1039.

Barron, O. E., D. Byard and Y. Yu. 2008. Earnings surprises that motivate analysts to reduce average forecast error. The Accounting Review (March): 303-325.

Barron, O. E., D. Byard, C. Kile and E. J. Riedl. 2002. High-technology intangibles and analysts' forecasts. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 289-312.

Barron, O. E., O. Kim, S. C. Lim and D. E. Stevens. 1998. Using analysts' forecasts to measure properties of analysts' information environment. The Accounting Review (October): 421-433.

Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.

Basi, B. A., K. J. Carey and R. D. Twark. 1976. A comparison of the accuracy of corporate and security analysts' forecasts of earnings. The Accounting Review (April): 244-254.

Basi, B. A., K. J. Carey and R. D. Twark. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A reply. The Accounting Review (July): 741-745.

Basu, S. and S. Markov. 2004. Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 171-203.

Basu, S., S. Markov and L. Shivakumar. 2010. Inflation, earnings forecasts, and post-earnings announcement drift. Review of Accounting Studies 15(2): 403-440.

Beardsley, E. L., J. R. Robinson and P. A. Wong. 2021. What's my target? Individual analyst forecasts and last-chance earnings management. Journal of Accounting and Economics (August): 101423.

Beatty, A. and S. Liao. 2021. What do analysts' provision forecasts tell us about expected credit loss recognition? The Accounting Review (January): 1-21.

Beaver, W. H., R. Clarke and W. F. Wright. 1979. The association between unsystematic security returns and the magnitude of earnings forecast errors. Journal of Accounting Research (Autumn): 316-340.

Behn, B. K., J. Choi and T. Kang. 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review (March): 327-349.

Benjamin, J. J. and R. H. Strawser. 1974. The publication of forecasts: An experiment. Abacus 10(2): 138-146.

Berg, J. M. 2016. Balancing on the creative highwire: Forecasting the success of novel ideas in organizations. Administrative Science Quarterly 61(3): 433-468.

Berger, P. G., C. G. Ham and Z. R. Kaplan. 2019. Do analysts say anything about earnings without revising their earnings forecasts? The Accounting Review (March): 29-52.

Berry, W. L. and V. A. Mabert and M. Marcus. 1979. Forecasting teller window demand with exponential smoothing. The Academy of Management Journal 22(1): 129-137.

Beyer, A. 2008. Financial analysts’ forecast revisions and managers’ reporting behavior. Journal of Accounting and Economics (December): 334-348.

Beyer, A. 2009. Capital market prices, management forecasts, and earnings management. The Accounting Review (November): 1713-1747.

Beyer, A. and I. Guttman. 2011. The effect of trading volume on analysts' forecast bias. The Accounting Review (March): 451-481.

Beyer, A. and R. A. Dye. 2012. Reputation management and the disclosure of earnings forecasts. Review of Accounting Studies 17(4): 877-912.

Biddle, G. C. and W. E. Ricks. 1988. Analyst forecast errors and stock price behavior near the earnings announcement dates of LIFO adopters. Journal of Accounting Research (Autumn): 169-194.

Blöchlinger, A. and M. Leippold. 2011. A. new goodness-of-fit test for event forecasting and its application to credit defaults. Management Science (March): 487-505.

Bochkay, K. and P. R. Joos. 2021. Macroeconomic uncertainty and quantitative versus qualitative inputs to analyst risk forecasts. The Accounting Review (May): 59-90.

Bonner, S. E., A. Hugon and B. R. Walther. 2007. Investor reaction to celebrity analysis: The case of earnings forecast revisions. Journal of Accounting Research (June): 481-513.

Bonner, S. E., B. R. Walther and S. M. Young. 2003. Sophistication-related differences in investors' models of the relative accuracy of analysts' forecast revisions. The Accounting Review (July): 679-706.

Bonsall, S. B., Z. Bozanic and P. E. Fischer. 2013. What do management earnings forecasts convey about the macroeconomy? Journal of Accounting Research (May): 225-266.

Boone, J. P., I. K. Khurana and K. K. Raman. 2022. Accounting estimation intensity, analyst following, and earnings forecast properties. Advances in Accounting (59): 100627.

Bossons, J. 1966. The effects of parameter misspecification and non-stationarity on the applicability of adaptive forecasts. Management Science (May): 659-669.

Bowen, R. M., A. K. Davis and D. A. Matsumoto. 2002. Do conference calls affect analysts' forecasts? The Accounting Review (April): 285-316.

Bozanic, Z., D. T. Roulstone and A. Van Burkirk. 2018. Management earnings forecasts and other forward-looking statements. Journal of Accounting and Economics (February): 1-20.

Bradshaw, M. T. 2004. How do analysts use their earnings forecasts in generating stock recommendations? The Accounting Review (January): 25-50.

Bradshaw, M. T. 2009. Analyst information processing, financial regulation, and academic research. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1073-1083.

Bradshaw, M. T., L. D. Brown and K. Huang. 2013. Do sell-side analysts exhibit differential target price forecasting ability? Review of Accounting Studies 18(4): 930-955.

Bradshaw, M. T., L. F. Lee and K. Peterson. 2016. The interactive role of difficulty and incentives in explaining the annual earnings forecast walkdown. The Accounting Review (July): 995-1021.

Bradshaw, M. T., M. S. Drake, J. N. Myers and L. A. Myers. 2012. A re-examination of analysts' superiority over time-series forecasts of annual earnings. Review of Accounting Studies 17(4): 944-968.

Bradshaw, M. T., S. A. Richardson and R. G. Sloan. 2006. The relation between corporate financing activities, analysts’ forecasts and stock returns. Journal of Accounting and Economics (October): 53-85.

Bradshaw, M. T., T. E. Christensen, K. H. Gee and B. C. Whipple. 2018. Analysts' GAAP earnings forecasts and their implications for accounting research. Journal of Accounting and Economics (August): 46-66.

Brandon, C. H. and J. E. Jarrett. 1977. Experimenting with students' ability to forecast. The Accounting Review (July): 697-704.

Bratten, B., C. A. Gleason, S. A. Larocque and L. F. Mills. 2017. Forecasting taxes: New evidence from analysts. The Accounting Review (May): 1-29.

Brenner, J. L., D. A. D'Esopo and A. G. Fowler. 1968. Difference equations in forecasting formulas. Management Science (November): 141-159.

Brittain, R. L. 1953. Sales forecasting and marketing cost control. N.A.C.A. Bulletin (November): 300-310.

Brockbank, B. G., C. Do and B. P. Lawson. 2023. Audit market concentration and audit quality: Evidence from analysts' forecasts. Accounting Horizons (September): 59-77.

Bronner, S. Z. 1946. The use of sales and production forecasts in the determination of variances. N.A.C.A. Bulletin (March 15): 623-634.

Brown, L. D. 1983. Accounting changes and the accuracy of analysts' earnings forecasts. Journal of Accounting Research (Autumn): 432-443.

Brown, L. D. and A. Hugon. 2009. Team earnings forecasting. Review of Accounting Studies 14(4): 587-607.

Brown, L. D. and E. Mohammad. 2010. Is analyst earnings forecast ability only firm specific? Contemporary Accounting Research 27(3): 727-750.

Brown, L. D. and K. Huang. 2013. Recommendation-forecast consistency and earnings forecast quality. Accounting Horizons (September): 451-468.

Brown, L. D. and K. Huang. 2013. Recommendation-forecast consistency and earnings forecast quality. Accounting Horizons (September): 451-468.

Brown, L. D. and K. Kim. 1991. Timely aggregate analyst forecasts as better proxies for market earnings expectations. Journal of Accounting Research (Autumn): 382-385.

Brown, L. D. and M. E. Zmijewski. 1987. The effect of labor strikes on security analysts' forecast superiority and on the association between risk-adjusted stock returns and unexpected earnings. Contemporary Accounting Research 4(1): 61-75.

Brown, L. D. and M. S. Rozeff. 1979. Adaptive expectations, time-series models, and analyst forecast revision. Journal of Accounting Research (Autumn): 341-351.

Brown, L. D. and M. S. Rozeff. 1979. The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review (July): 585-591.

Brown, L. D., G. D. Richardson and C. A. Trzcinka. 1990. Strong-form efficiency on the Toronto Stock Exchange: An examination of analyst price forecasts. Contemporary Accounting Research 7(1): 323-346.

Brown, L. D., G. D. Richardson and S. J. Schwager. 1987. An information interpretation of financial analyst superiority in forecasting earnings. Journal of Accounting Research (Spring): 49-67.

Brown, L. D., R. L. Hagerman, P. A. Griffin and M. E. Zmijewski. 1987. Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings. Journal of Accounting and Economics (April): 61-87.

Brown, P., G. Foster and E. Noreen. 1985. Security Analyst Multi-Year Earnings Forecasts and the Capital Market. Studies in Accounting Research (21). American Accounting Association.

Brown, T. W., E. D. White and M. A. Gallagher. 2002. Weibull-based forecasting of R&D program budgets. The Journal of Cost Analysis&Management (Winter): 41-54.

Brown, W. G. Jr. 1974. Exploring forecast disclosure. Management Accounting (December): 19-22.

Brüggen, A. and J. Luft. 2011. Capital rationing, competition, and misrepresentation in budget forecasts. Accounting, Organizations and Society 36(7): 399-411.

Bruggen, A., E. Forker, I. Grabner and K. Sedatole. 2021. Demand forecasts in organizational planning: The potential benefits of disaggregated forecasting include a decline in both errors and estimate biases. Strategic Finance (April): 42-47.

Bruggen, A., E. Forker, I. Grabner and K. Sedatole. 2021. Demand forecasts in organizational planning: The potential benefits of disaggregated forecasting include a decline in both errors and estimate biases. Strategic Finance (April): 42-47.

Bruggen, A., I. Grabner and K. L. Sedatole. 2021. The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels. The Accounting Review (March): 127-152.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bryan, D. M. and S. L. Tiras. 2007. The influence of forecast dispersion on the incremental explanatory power of earnings, book value, and analysts forecasts on market prices. The Accounting Review (May): 651-677.

Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.

Buffa, F. P. 1975. The application of a dynamic forecasting model with inventory control properties. Decision Sciences 6(2): 298-306.

Bulkin, M. H., J. L. Colley and H. W. Steinhoff, Jr. 1966. Load forecasting, priority sequencing, and simulation in a job shop control system. Management Science (October): B29-B51.

Butler, K. C. and L. H. P. Lang. 1991. The forecast accuracy of individual analysts: Evidence of systematic optimism and pessimism. Journal of Accounting Research (Spring): 150-156.

Button, K. 2013. Clouds in the forecast: Finance departments will invest heavily in cloud computing in the coming year. CFO (December): 34-39.

Cahan, S. F., P. K. Chaney, D. C. Jeter and W. Zhang. 2013. Damaged auditor reputation and analysts' forecast revision frequency. Auditing: A Journal of Practice & Theory 32(1): 33-60.

Calegari, M. 2010. Financial analysis of Krispy Kreme's earnings forecasts, joint venture investments, and franchise repurchases. Issues in Accounting Education (February): 85-118.

Call, A. C., M. Hewitt, J. Watkins and T. L. Yohn. 2021. Analysts' annual earnings forecasts and changes to the I/B/E/S database. Review of Accounting Studies 26(1): 1-36.

Call, A. C., M. Hewitt, T. Shevlin and T. L. Yohn. 2016. Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review (May): 811-833.

Call, A. C., S. Chen and Y. H. Tong. 2009. Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts? Review of Accounting Studies 14(2-3): 358-391.

Call, A. C., S. Chen and Y. H. Tong. 2013. Are analysts' cash flow forecasts naive extensions of their own earnings forecasts? Contemporary Accounting Research 30(2): 438-465.

Call, A. C., S. Chen and Y. H. Tong. 2013. Are analysts' cash flow forecasts naive extensions of their own earnings forecasts? Contemporary Accounting Research 30(2): 438-465.

Campbell, G. M. 2017. Time-staged overtime staffing for services with updated forecasts and availabilities. Decision Sciences 48(4): 691-722.

Campbell, J. L., S. S. Cao, H. S. Chang and R. Chiorean. 2023. The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts. Contemporary Accounting Research 40(4): 2409-2445.

Campion, W. M. and R. M. Peters. 1979. How to analyze manpower requirements forecasts. Management Accounting (September): 45-50.

Cao, Y., L. A. Myers, A. Tsang and Y. G. Yang. 2017. Management forecasts and the cost of equity capital: International evidence. Review of Accounting Studies 22(2): 791-838.

Cao, Z. and G. S. Narayanamoorthy. 2011. The effect of litigation risk on management earnings forecasts. Contemporary Accounting Research 28(1): 125-173.

Carper, W. B, M. F. Barton Jr. and H. F. Wunder. 1979. The future of forecasting. Management Accounting (August): 27-31.

Cassell, C. A., S. X. Huang and J. M. Sanchez. 2013. Forecasting without consequence? Evidence on the properties of retiring CEOs' forecasts of future earnings. The Accounting Review (November): 1909-1937.

Chane, G. W. 1957. Closer planning through forecasting techniques. N.A.C.A. Bulletin (May): 1106-1113.

Chaney, P. K., C. E. Hogan and D. C. Jeter. 1999. The effect of reporting restructuring charges on analysts’ forecast revisions and errors. Journal of Accounting and Economics (July): 261-284.

Chen, C. and P. F. Chen. 2009. NASD Rule 2711 and changes in analysts' independence in making stock recommendations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1041-1071.

Chen, C. X., K. M. Rennekamp and F. H. Zhou. 2015. The effects of forecast type and performance-based incentives on the quality of management forecasts. Accounting, Organizations and Society (46): 8-18.

Chen, G. and M. Firth. 1999. The accuracy of profit forecasts and their roles and associations with IPO firm valuations. Journal of International Financial Management & Accounting 10(3): 202-226.

Chen, G. K. C. and P. R. Winters. 1966. Forecasting peak demand for an electric utility with a hybrid exponential model. Management Science (August): B531-B537.

Chen, K. 2022. Suppliers' relationship-specific investments and customers' management forecasts. Advances in Accounting (59): 100626.

Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.

Chen, N. X., S. Chi and T. Shevlin. 2023. A tale of two forecasts: An analysis of mandatory and voluntary effective tax rate forecasts. The Accounting Review (September): 161-186.

Chen, X., Q. Cheng, T. Luo and H. Yue. 2020. Short sellers and long-run management forecasts. Contemporary Accounting Research 37(2): 802-828.

Chen, X., Y. H. Cho, Y. Dou and B. Lev. 2022. Predicting future earnings changes using machine learning and detailed financial data. Journal of Accounting Research (May): 467-515.

Cheng, C. S. A., K. C. K. Chu and J. Ohlson. 2020. Analyst forecasts: Sales and profit margins. Review of Accounting Studies 25(1): 54-83.

Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.

Cheng, Q., T. Luo and H. Yue. 2013. Managerial incentives and management forecast precision. The Accounting Review (September): 1575-1602.

Cheng, T. T. 1983. Financial forecasting: Throw away the crystal ball. Management Accounting (May): 50-52. (Table 1 was omitted, but appears in the July issue on p. 53. The table includes three forecasting techniques).

Chentnik, C. G. Jr. 1972. The use of forecast error measures as surrogates for an error cost criterion in the production smoothing problem. Decision Sciences 3(2): 54-75.

Cheong, F. S. and J. Thomas. 2011. Why do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior. Journal of Accounting Research (May): 359-401.

Cheung, J. K. 1990. Discussion of “On the incentives for security analysts to revise their earnings forecasts”. Contemporary Accounting Research 7(1): 223-226.

Chi, Y. and D. A. Ziebart. 2019. Evidence regarding management's choice of forecast precision. Journal of Forensic & Investigative Accounting 11(2): 261-282.

Childress, R. L. 1973. Optimal planning: The use of sales forecasts. Decision Sciences 4(2): 164-172.

Chin, C., G. Kleinman, P. Lee and M. Lin. 2006. Corporate ownership structure and accuracy and bias of mandatory earnings forecast: Evidence from Taiwan. Journal of International Accounting Research 5(2): 41-62.

Cho, H., V. Muslu and M. Koo. 2020. Lost in translation? Analysts' forecasts of cross-listed firms. Journal of International Accounting Research 19(2): 41-64.

Chod, J. and N. Rudi. 2006. Strategic investments, trading, and pricing under forecast updating. Management Science (December): 1913-1929.

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