Concepedia

Forecasting Assumptions

Forecasting Assumptions is a foundational modeling construct in financial statement modeling that specifies the projected relationships, growth rates, and expected behaviors of key financial variables based on historical trends, industry benchmarks, and managerial judgment, serving to guide the forward-looking estimation of financial statements.

65

Publications

3K

Citations

156

Authors

110

Institutions

Publications per year

2017–2026

9

Parents

Publications

65

Useless arithmetic: why environmental scientists can't predict the future

Choice Reviews Online · 2007 · 286 citations

, , +15

An Approach to Statistical Inference in Cross-Sectional Models with Security Abnormal Returns As Dependent Variable

Stephan E. Sefcik, Rex Thompson · Journal of Accounting Research · 1986 · 277 citations

, , +16

Compliance with IFRS disclosure requirements and individual analysts’ forecast errors

Christopher Hodgdon, Rasoul H. Tondkar, David W. Harless et al. · Journal of International Accounting Auditing and Taxation · 2008 · 186 citations

, , +16

Economic Forecasts and Expectations.

T. Burns, Jacob Mincer · Economica · 1971 · 181 citations

, , +12

Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts

Sudipta Basu, Stanimir Markov · Journal of Accounting and Economics · 2004 · 133 citations

, , +14

1–5 of 65

Authors

156

  1. PD
    Peter D. Easton

    University of Notre Dame, United States

    2 publications · 119 citations

    2

    h-index

  2. CW
    Christian Walter

    Institut Agro Rennes-Angers, France

    2 publications · 44 citations

    2

    h-index

  3. JM
    Jacob Mincer

    Columbia University, United States

    2 publications · 204 citations

    2

    h-index

  4. SM
    Stanimir Markov

    The University of Texas at Dallas, United States

    2 publications · 200 citations

    2

    h-index

  5. SB
    Sudipta Basu

    Temple University, United States

    2 publications · 200 citations

    2

    h-index

1–5 of 156

Institutions

110

  1. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    95 citations

  2. American University

    Washington, United States

    2 h-index

    2 publications

    196 citations

  3. Harvard University Press

    Cambridge, United States

    2 h-index

    2 publications

    82 citations

  4. Federal Reserve Bank of San Francisco

    San Francisco, United States

    2 h-index

    4 publications

    92 citations

  5. Kiel Institute for the World Economy

    Kiel, Germany

    2 h-index

    2 publications

    42 citations

  6. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    62 citations

  7. Budapest Institute

    Budapest, Hungary

    2 h-index

    2 publications

    125 citations

  8. Stanford University

    Stanford, United States

    2 h-index

    3 publications

    73 citations

1–8 of 110

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 108 citations

    3

    h-index

  2. Journal of Accounting and Economics

    2 publications · 182 citations

    2

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 2 publications · 43 citations

    2

    h-index

  4. Journal of Business Finance &amp Accounting

    2 publications · 119 citations

    2

    h-index

  5. Economica

    2 publications · 192 citations

    2

    h-index

1–5