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Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy
(2012)
Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?
Concept - this is a key term in architectural discourse. However, all too often it is used imprecisely or merely for marketing purposes. What is a concept actually? This publication moves between design theory and design practice and follows the history of the definition of concept in architecture, leading to the formulation of a specifically instrumental and operative definition. It bases concept in architecture on its strategic potential in design decision-making processes. In the changing profession of the designing architect, decisions are increasingly made in multidisciplinary groups. Concept can serve as a dialogic instrument in the process, making it possible to process heterogeneous information from a range of spheres of knowledge. The effective presentation of selected information becomes a relevant interface in the design process, which has a significant influence on the quality of the design.