{"id":"https://openalex.org/W2783153105","doi":"https://doi.org/10.17265/1548-6583/2017.12.002","title":"Managerial Ability and Forecast Accuracy","display_name":"Managerial Ability and Forecast Accuracy","publication_year":2017,"publication_date":"2017-12-28","ids":{"openalex":"https://openalex.org/W2783153105","doi":"https://doi.org/10.17265/1548-6583/2017.12.002","mag":"2783153105"},"language":"en","primary_location":{"id":"doi:10.17265/1548-6583/2017.12.002","doi":"https://doi.org/10.17265/1548-6583/2017.12.002","is_oa":true,"landing_page_url":"https://doi.org/10.17265/1548-6583/2017.12.002","pdf_url":"http://www.davidpublisher.org/Public/uploads/Contribute/5a4b47cf6a629.pdf","source":{"id":"https://openalex.org/S2764978665","display_name":"Journal of Modern Accounting and Auditing","issn_l":"1548-6583","issn":["1548-6583","1935-9683"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4383694735","host_organization_name":"David Publishing Company","host_organization_lineage":["https://openalex.org/P4383694735"],"host_organization_lineage_names":["David Publishing Company"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Modern Accounting and Auditing","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W2783153105"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://www.davidpublisher.org/Public/uploads/Contribute/5a4b47cf6a629.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042495965","display_name":"Panagiotis Chronopoulos","orcid":"https://orcid.org/0000-0003-1706-6084","observed_orcids":["https://orcid.org/0000-0003-1706-6084","https://orcid.org/0000-0003-1132-5866","https://orcid.org/0009-0000-4303-601X"]},"institutions":[{"id":"https://openalex.org/I73142707","display_name":"Athens University of Economics and Business","ror":"https://ror.org/03s262162","country_code":"GR","type":"education","lineage":["https://openalex.org/I73142707"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Panagiotis I. Chronopoulos","raw_affiliation_strings":["Athens University of Economics and Business , Greece","Athens University of Economics and Business, Department of Accounting and Finance"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Athens University of Economics and Business , Greece","institution_ids":["https://openalex.org/I73142707"]},{"raw_affiliation_string":"Athens University of Economics and Business, Department of Accounting and Finance","institution_ids":["https://openalex.org/I73142707"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5085381092","display_name":"Georgia Siougle","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I73142707","display_name":"Athens University of Economics and Business","ror":"https://ror.org/03s262162","country_code":"GR","type":"education","lineage":["https://openalex.org/I73142707"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Georgia Siougle","raw_affiliation_strings":["Athens University of Economics and Business , Greece","Department of Accounting and Finance , School of Business , Athens University of Economics and Business","Athens University of Economics and Business, Department of Accounting and Finance"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Athens University of Economics and Business , Greece","institution_ids":["https://openalex.org/I73142707"]},{"raw_affiliation_string":"Department of Accounting and Finance , School of Business , Athens University of Economics and Business","institution_ids":["https://openalex.org/I73142707"]},{"raw_affiliation_string":"Athens University of Economics and Business, Department of Accounting and Finance","institution_ids":["https://openalex.org/I73142707"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I73142707"],"apc_list":null,"apc_paid":null,"fwci":1.839,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.86970987,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"13","issue":"12","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":0.4814000129699707,"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":0.4814000129699707,"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":0.4763000011444092,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0142000000923872,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/managerial-skills","display_name":"management skills","score":0.9980000257492065},{"id":"https://openalex.org/keywords/management-earnings-forecasts","display_name":"management earnings forecasts","score":0.675000011920929},{"id":"https://openalex.org/keywords/forecast-accuracy","display_name":"forecast accuracy","score":0.9670000076293945},{"id":"https://openalex.org/keywords/sales-forecasting","display_name":"sales forecasting","score":0.8889999985694885},{"id":"https://openalex.org/keywords/earnings-per-share-forecasts","display_name":"earnings per share forecasts","score":0.9520000219345093},{"id":"https://openalex.org/keywords/forecast-error","display_name":"forecast error","score":0.7120000123977661},{"id":"https://openalex.org/keywords/s-p-500-firms","display_name":"S&P 500 firms","score":0.7519999742507935}],"concepts":[{"id":"https://openalex.org/C120954023","wikidata":"https://www.wikidata.org/wiki/Q1127277","display_name":"Consensus forecast","level":2,"score":0.7296198606491089},{"id":"https://openalex.org/C40422974","wikidata":"https://www.wikidata.org/wiki/Q741248","display_name":"Assertion","level":2,"score":0.72220778465271},{"id":"https://openalex.org/C174303752","wikidata":"https://www.wikidata.org/wiki/Q3624438","display_name":"Forecast error","level":2,"score":0.5976436734199524},{"id":"https://openalex.org/C170061395","wikidata":"https://www.wikidata.org/wiki/Q5468164","display_name":"Forecast skill","level":2,"score":0.5220962762832642},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5026993751525879},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.470355749130249},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4672873616218567},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3346189856529236},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31790852546691895},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3093722462654114},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.18339943885803223},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.107479989528656},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.17265/1548-6583/2017.12.002","doi":"https://doi.org/10.17265/1548-6583/2017.12.002","is_oa":true,"landing_page_url":"https://doi.org/10.17265/1548-6583/2017.12.002","pdf_url":"http://www.davidpublisher.org/Public/uploads/Contribute/5a4b47cf6a629.pdf","source":{"id":"https://openalex.org/S2764978665","display_name":"Journal of Modern Accounting and Auditing","issn_l":"1548-6583","issn":["1548-6583","1935-9683"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4383694735","host_organization_name":"David Publishing Company","host_organization_lineage":["https://openalex.org/P4383694735"],"host_organization_lineage_names":["David Publishing Company"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Modern Accounting and Auditing","raw_type":"journal-article"},{"id":"mag:2783153105","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3090996","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":"doi:10.17265/1548-6583/2017.12.002","doi":"https://doi.org/10.17265/1548-6583/2017.12.002","is_oa":true,"landing_page_url":"https://doi.org/10.17265/1548-6583/2017.12.002","pdf_url":"http://www.davidpublisher.org/Public/uploads/Contribute/5a4b47cf6a629.pdf","source":{"id":"https://openalex.org/S2764978665","display_name":"Journal of Modern Accounting and Auditing","issn_l":"1548-6583","issn":["1548-6583","1935-9683"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4383694735","host_organization_name":"David Publishing Company","host_organization_lineage":["https://openalex.org/P4383694735"],"host_organization_lineage_names":["David Publishing Company"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Modern Accounting and Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2783153105.pdf","grobid_xml":"https://content.openalex.org/works/W2783153105.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W1677595927","https://openalex.org/W1833749510","https://openalex.org/W2036864685","https://openalex.org/W2037534332","https://openalex.org/W2079780224","https://openalex.org/W2115412054","https://openalex.org/W2128127523","https://openalex.org/W2151428644","https://openalex.org/W2161801555","https://openalex.org/W2307452965","https://openalex.org/W2526322108","https://openalex.org/W3122048555","https://openalex.org/W3122538207","https://openalex.org/W3122727838","https://openalex.org/W3123012200","https://openalex.org/W3123100321","https://openalex.org/W3123151724","https://openalex.org/W3124595561","https://openalex.org/W3124663310","https://openalex.org/W3125615571","https://openalex.org/W3125967361","https://openalex.org/W4245477468","https://openalex.org/W6684925114"],"related_works":["https://openalex.org/W6989424428","https://openalex.org/W2906665113","https://openalex.org/W7108097371","https://openalex.org/W6981902195","https://openalex.org/W4295935396","https://openalex.org/W2252655642","https://openalex.org/W2235459745","https://openalex.org/W4247360800","https://openalex.org/W2529662104","https://openalex.org/W2117801500"],"abstract_inverted_index":{"We":[0],"examine":[1],"the":[2,21,48,64,94,99,104,107,113,136],"relation":[3],"between":[4],"managerial":[5,45,72,128],"ability":[6,46,73,129,132],"and":[7,31,34,122],"management":[8,109,138],"forecast":[9,39,61,79],"accuracy.We":[10],"base":[11],"our":[12],"analysis":[13,69],"on":[14],"S&P":[15],"500":[16],"Composite":[17],"Index":[18],"constituents":[19],"for":[20],"period":[22],"of":[23,50,66,106],"2006-2012.Data":[24],"were":[25],"collected":[26],"from":[27],"Thomson":[28],"Reuteurs,":[29],"Compustat":[30],"Demerjian,":[32,119],"Lev,":[33,120],"McVay":[35,123],"(2012).We":[36],"find":[37],"that":[38,71,101,127],"accuracy":[40],"is":[41,74,130],"positively":[42],"associated":[43,57],"with":[44,58,98,118],"in":[47,63,116],"case":[49,65],"sales":[51,67,92],"forecasts.Specifically,":[52],"more":[53],"able":[54],"managers":[55,102],"are":[56,96,115],"lower":[59],"magnitude's":[60],"errors":[62],"forecasts.Additional":[68],"finds":[70],"immaterial":[75],"to":[76,86,135],"EPS":[77,82,111],"figures'":[78],"accuracy,":[80],"i.e.,":[81],"forecasts":[83],"appear":[84],"not":[85],"be":[87],"affected":[88],"by":[89],"manager's":[90],"superiority.Regarding":[91],"forecasts,":[93,112],"results":[95,114],"consistent":[97],"assertion":[100],"impact":[103],"quality":[105],"delivered":[108],"forecasts.Regarding":[110],"alignment":[117],"Lewis,":[121],"(2013)":[124],"who":[125],"highlighted":[126],"an":[131],"score":[133],"related":[134],"entire":[137],"team.":[139]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2018-01-26T00:00:00"}
