{"id":"https://openalex.org/W2015703756","doi":"https://doi.org/10.1111/j.1468-5957.1990.tb00552.x","title":"ON ANALYSTS\u2019 EARNINGS FORECASTS FOR FAILING FIRMS","display_name":"ON ANALYSTS\u2019 EARNINGS FORECASTS FOR FAILING FIRMS","publication_year":1990,"publication_date":"1990-03-01","ids":{"openalex":"https://openalex.org/W2015703756","doi":"https://doi.org/10.1111/j.1468-5957.1990.tb00552.x","mag":"2015703756"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-5957.1990.tb00552.x","doi":"https://doi.org/10.1111/j.1468-5957.1990.tb00552.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1990.tb00552.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"O. Douglas Moses","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35364215","display_name":"Naval Postgraduate School","ror":"https://ror.org/033yfkj90","country_code":"US","type":"education","lineage":["https://openalex.org/I1330347796","https://openalex.org/I3130687028","https://openalex.org/I35364215"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"O. Douglas Moses","raw_affiliation_strings":["The author is Associate Professor in the Department of Administrative Science, Naval Postgraduate School, Monterey. Data on earnings forecasts used in this study were taken from the Institutional Brokers Estimate System (IBES) published by Lynch, Jones, and Ryan, New York. Access to historic IBES data provided by Lynch, Jones, and Ryan is greatly appreciated. Support for this project was provided by the Naval Postgraduate School Foundation Research Program, which is funded by the Office of Naval Research and the Office of Naval Technology","Naval Postgraduate School, Monterey, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The author is Associate Professor in the Department of Administrative Science, Naval Postgraduate School, Monterey. Data on earnings forecasts used in this study were taken from the Institutional Brokers Estimate System (IBES) published by Lynch, Jones, and Ryan, New York. Access to historic IBES data provided by Lynch, Jones, and Ryan is greatly appreciated. Support for this project was provided by the Naval Postgraduate School Foundation Research Program, which is funded by the Office of Naval Research and the Office of Naval Technology","institution_ids":["https://openalex.org/I35364215"]},{"raw_affiliation_string":"Naval Postgraduate School, Monterey, United States","institution_ids":["https://openalex.org/I35364215"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I35364215"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.36375212,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"17","issue":"1","first_page":"101","last_page":"118"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8223000168800354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8223000168800354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.1151999980211258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.01640000008046627,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-forecasts","display_name":"earnings forecasts","score":0.8109999895095825},{"id":"https://openalex.org/keywords/analysts","display_name":"analysts","score":0.4819999933242798},{"id":"https://openalex.org/keywords/business-failure","display_name":"business failure","score":0.652999997138977},{"id":"https://openalex.org/keywords/bankruptcy","display_name":"bankruptcy","score":0.4690000116825104},{"id":"https://openalex.org/keywords/earnings-forecast-accuracy","display_name":"earnings forecast accuracy","score":0.4350000023841858},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6628384590148926},{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.5212224721908569},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.43562036752700806},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.41509494185447693},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3323419392108917},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.27444159984588623},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.24876490235328674},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23614001274108887},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20461678504943848}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1468-5957.1990.tb00552.x","doi":"https://doi.org/10.1111/j.1468-5957.1990.tb00552.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1990.tb00552.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W642247793","https://openalex.org/W1484185761","https://openalex.org/W1486173335","https://openalex.org/W1506730548","https://openalex.org/W1506983033","https://openalex.org/W1542765053","https://openalex.org/W1562683833","https://openalex.org/W1577713541","https://openalex.org/W1581449910","https://openalex.org/W1584281525","https://openalex.org/W1706371738","https://openalex.org/W1965916166","https://openalex.org/W1973799740","https://openalex.org/W1994102621","https://openalex.org/W1999548781","https://openalex.org/W2005596732","https://openalex.org/W2019257675","https://openalex.org/W2020848494","https://openalex.org/W2048801439","https://openalex.org/W2053761532","https://openalex.org/W2079374669","https://openalex.org/W2088556288","https://openalex.org/W2093146350","https://openalex.org/W2095199042","https://openalex.org/W2098738227","https://openalex.org/W2124532504","https://openalex.org/W2141468819","https://openalex.org/W2152717893","https://openalex.org/W2326139589","https://openalex.org/W2327200526","https://openalex.org/W2995391392","https://openalex.org/W3047933702"],"related_works":["https://openalex.org/W2170360144","https://openalex.org/W7045529541","https://openalex.org/W7110814996","https://openalex.org/W2013706251","https://openalex.org/W2053761532","https://openalex.org/W7115345617","https://openalex.org/W2059911609","https://openalex.org/W3123952594","https://openalex.org/W2795822125","https://openalex.org/W4406994650"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
