How do individual analyst characteristics affect analyst performance? (Record no. 9933)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01789nam a22002297a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241111091329.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241111b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 2380-2154 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bratten, Brian |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Financial Reporting / |
| Medium | Spring 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | How do individual analyst characteristics affect analyst performance? |
| Statement of responsibility, etc. | Brian Bratten and Stephannie Larocque |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 9 (1) pages 51-71 : |
| Other physical details | illustrations ; |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | ABSTRACT: <br/><br/>Motivated by research from the late 1990s and early 2000s, researchers often examine analyst performance as a function of individual analyst characteristics using variables representing analysts' experience, busyness, and resources. Studies make different choices for variable construction and fixed effects, sometimes with varying results, suggesting there is no standard approach to evaluating the effect of analyst characteristics. We reproduce analyses from two early studies (Clement (1999) and Clement and Tse (2003)) and extend these analyses to a more recent sample period and across different methodological approaches and alternative analyst performance measures. We provide robust evidence that analyst experience is positively associated with earnings forecast accuracy but that associations for analyst resources and busyness are sensitive to variable measurement and fixed effect choices. Our results can inform accounting and finance scholars examining analyst performance as they consider which analyst characteristics to include and how to test the robustness of their findings. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Analysts |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Forecasts |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accuracy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Characteristics |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Performance |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Larocque, Stephannie |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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