What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
Abacus, EarlyView.This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley +1 more source
How concerns about the naming and the diagnostic concept of "schizophrenia" subtly reinforce each other, and what could be done in this respect. [PDF]
World PsychiatryMaj M.
europepmc +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures
Accounting &Finance, EarlyView.ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley +1 more source
How aging anxiety relates to self-rated health in middle-aged and older adults: the role of psychological pathways. [PDF]
Front PsycholZhou Y, Chen D, Dong B, Jiang M, Li Y.
europepmc +1 more source
Prediction of Negative Perfectionism Based on Negativity/Pessimism and Emotional Inhibition Schemas: A Cross-Sectional Study with the Mediating Role of Rumination in Students [PDF]
Mehrnoosh Samandar +3 more
openalex +1 more source
Investor Sentiment and Crowdfunding Success: Evidence From Kickstarter
Accounting &Finance, EarlyView.ABSTRACT This study examines how investor sentiment affects fundraising in reward‐based crowdfunding markets. Using Spotify‐based music sentiment as a proxy for investor sentiment, we show that positive sentiment increases both pledged amounts and the number of backers.
Pu Zhao, Feng Chen
wiley +1 more source
A Comparative Study of Early Maladaptive Schema Profiles in Individuals Convicted of Homicide and Individuals from the Community: The Moderating Role of Sex. [PDF]
Behav Sci (Basel)Rusu RV, Delcea C.
europepmc +1 more source