Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts”

• Autores: Jeffrey Hales
• Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 46, Nº. 1, 2015, págs. 19-22
• Idioma: inglés
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• Resumen

  • In this paper, I provide a summary and discussion of Chen, Rennekamp, and Zhou (2015). Doing so allows me the opportunity to discuss three interrelated themes – forecasting, motivated reasoning, and disaggregation. Following my summary, I discuss specific opportunities to extend this line of research. I also offer examples of more general extensions related to the psychology and economics of disaggregation