TY  - JOUR
A1  - Klettke, Tanja
A1  - Homburg, Carsten
A1  - Gell, Sebastian
T1  - How to measure analyst forecast effort
JF  - European Accounting Review
N2  - We introduce a new way to measure the forecast effort that analysts devote to their earnings forecasts by measuring the analyst's general effort for all covered firms. While the commonly applied effort measure is based on analyst behaviour for one firm, our measure considers analyst behaviour for all covered firms. Our general effort measure captures additional information about analyst effort and thus can identify accurate forecasts. We emphasise the importance of investigating analyst behaviour in a larger context and argue that analysts who generally devote substantial forecast effort are also likely to devote substantial effort to a specific firm, even if this effort might not be captured by a firm-specific measure. Empirical results reveal that analysts who devote higher general forecast effort issue more accurate forecasts. Additional investigations show that analysts' career prospects improve with higher general forecast effort. Our measure improves on existing methods as it has higher explanatory power regarding differences in forecast accuracy than the commonly applied effort measure. Additionally, it can address research questions that cannot be examined with a firm-specific measure. It provides a simple but comprehensive way to identify accurate analysts.
Y1  - 2015
U6  - http://dx.doi.org/10.1080/09638180.2014.909291
SN  - 0963-8180
VL  - 24
IS  - 1
SP  - 129
EP  - 146
PB  - Taylor & Francis
CY  - London
ER  - 
TY  - GEN
A1  - Olbertz, Klaus
T1  - Vorlagebeschluss – Kopftuchverbot erneut vor dem EuGH
T2  - Gesellschafts- und Wirtschaftsrecht : GWR
Y1  - 2019
SN  - 1868-1816
N1  - Anmerkung zum Beschluss des BAG v. 30.01.2019 – 10 AZR 299/18
IS  - 11
SP  - 203
EP  - 203
ER  - 
TY  - JOUR
A1  - Timme, Michael
T1  - Rechtsprechungsübersicht zum Wohnraummietrecht
JF  - Monatsschrift für Deutsches Recht
Y1  - 2021
U6  - http://dx.doi.org/10.9785/mdtr-2021-750113
SN  - 2194-4202
VL  - 75
IS  - 1
SP  - 6
EP  - 11
PB  - Verlag Dr. Otto Schmidt
CY  - Köln
ER  -