{"id":"https://openalex.org/W2035656346","doi":null,"title":"Is Analyst Forecast Accuracy Associated with Accounting Information Use","display_name":"Is Analyst Forecast Accuracy Associated with Accounting Information Use","publication_year":1999,"publication_date":"1999-09-17","ids":{"openalex":"https://openalex.org/W2035656346","mag":"2035656346"},"language":"en","primary_location":{"id":"mag:2035656346","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=159630","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=159630","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020375938","display_name":"Ruth Ann McEwen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I24306055","display_name":"Suffolk University","ror":"https://ror.org/05y50nr98","country_code":"US","type":"education","lineage":["https://openalex.org/I24306055"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ruth Ann McEwen","raw_affiliation_strings":["Suffolk university"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Suffolk university","institution_ids":["https://openalex.org/I24306055"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5087170194","display_name":"James E. Hunton","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]},{"id":"https://openalex.org/I913958620","display_name":"Erasmus University Rotterdam","ror":"https://ror.org/057w15z03","country_code":"NL","type":"education","lineage":["https://openalex.org/I913958620"]}],"countries":["NL","US"],"is_corresponding":false,"raw_author_name":"James E. Hunton","raw_affiliation_strings":["Bentley University - Department of Accountancy","Erasmus University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bentley University - Department of Accountancy","institution_ids":["https://openalex.org/I139924743"]},{"raw_affiliation_string":"Erasmus University","institution_ids":["https://openalex.org/I913958620"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":57,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9473000168800354,"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":0.9473000168800354,"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":0.031599998474121094,"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"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.008999999612569809,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/analyst-forecast-accuracy","display_name":"analyst forecast accuracy","score":0.8949999809265137},{"id":"https://openalex.org/keywords/accounting-information-use","display_name":"accounting information use","score":0.718999981880188},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.8709999918937683},{"id":"https://openalex.org/keywords/earnings-forecasts","display_name":"earnings forecasts","score":0.8859999775886536},{"id":"https://openalex.org/keywords/information-relevance","display_name":"information relevance","score":0.4699999988079071},{"id":"https://openalex.org/keywords/decision-quality","display_name":"decision quality","score":0.8230000138282776},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.4490000009536743},{"id":"https://openalex.org/keywords/user-needs","display_name":"user needs","score":0.5260000228881836}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6960317492485046},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5363525152206421},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5345040559768677},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.47626206278800964},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4737701714038849},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4635661542415619},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.4493624269962311},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.4156540036201477},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3273194432258606},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.23911866545677185},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.18884071707725525},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11231350898742676},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2035656346","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=159630","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:2035656346","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=159630","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W1964495733","https://openalex.org/W2002077261","https://openalex.org/W2007821284","https://openalex.org/W2025463783","https://openalex.org/W2041656211","https://openalex.org/W2043642935"],"related_works":["https://openalex.org/W2523219524","https://openalex.org/W2960791472","https://openalex.org/W2144698554","https://openalex.org/W2519480244","https://openalex.org/W1482333117","https://openalex.org/W636933590","https://openalex.org/W3124466794","https://openalex.org/W2190913989","https://openalex.org/W4416711541","https://openalex.org/W7164639960"],"abstract_inverted_index":{"In":[0],"1994,":[1],"the":[2,17,45,66,69,76,102,105],"AICPA?s":[3],"Special":[4],"Committee":[5,37,70],"on":[6,22],"Financial":[7],"Reporting":[8],"recommended":[9],"that":[10,39,53,72,123],"participants":[11],"in":[12],"business":[13,31,50,94],"reporting":[14,18,51],"can":[15],"improve":[16],"process":[19],"by":[20],"focusing":[21],"user":[23],"needs":[24,60],"and":[25,52,81,111,158],"finding":[26],"cost-effective":[27],"ways":[28],"of":[29,49,56,75,108,150],"aligning":[30],"reports":[32],"with":[33],"those":[34],"needs.":[35],"The":[36,98],"noted":[38],"professional":[40],"financial":[41,109,118],"analysts":[42,110,127],"are":[43],"among":[44],"most":[46],"important":[47],"users":[48],"an":[54,73,137,151],"examination":[55],"their":[57],"accounting":[58,113,155],"information":[59,79,95,114,132,156],"would":[61],"provide":[62,85,148],"useful":[63],"insight":[64],"to":[65,129,135],"profession.":[67],"Further,":[68],"suggested":[71],"investigation":[74],"link":[77],"between":[78,104,153],"usage":[80],"decision":[82,159],"quality":[83],"could":[84],"a":[86],"starting":[87],"point":[88],"for":[89],"determining":[90],"whether":[91],"currently":[92],"reported":[93],"is":[96],"relevant.":[97],"current":[99],"study":[100],"examines":[101],"relation":[103],"forecast":[106,139],"accuracy":[107],"specific":[112,154],"items":[115,133,157],"used":[116],"during":[117],"statement":[119],"analysis.":[120],"Findings":[121],"indicate":[122],"relatively":[124],"more":[125],"accurate":[126,143],"tend":[128],"emphasize":[130],"different":[131],"prior":[134],"issuing":[136],"earnings":[138],"than":[140],"do":[141],"less":[142],"analysts.":[144],"Study":[145],"results":[146],"also":[147],"evidence":[149],"association":[152],"quality.":[160]},"counts_by_year":[{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":5},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}