Big data analytics and management forecasting behavior

• Main Authors: GOH, Beng Wee, LI, Na, RANASINGHE, Tharindra
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2023
• 主題: Big data; data analytics; management forecasts; voluntary disclosure; Accounting; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/2016; https://ink.library.smu.edu.sg/context/soa_research/article/3043/viewcontent/horizons_2020_145_pv.pdf

This paper investigates whether the use of Big Data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by Big Data could potentially improve firms’ ability to forecast earnings (supply channel) and investor demand for earnings information is likely higher...