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Article
Publication date: 1 November 1996

John E. Sneed

The purpose of this study is to determine if an earnings forecasting model based on factors hypothesised to result in differential profits across firms (industries) reduces model…

227

Abstract

The purpose of this study is to determine if an earnings forecasting model based on factors hypothesised to result in differential profits across firms (industries) reduces model error relative to the model developed by Ou (1990). Initial research attempting to forecast earnings found that the random walk model, where current year's earnings are the prediction for next year, provides the best forecast of annual earnings (Ball and Watts 1972; Foster 1973; Beaver, Kettler, and Scholes 1970; Albrecht, Lookabill, and McKeown 1977; Brealey 1969). Ou (1990) developed an earnings forecasting model using financial statement information beyond prior years' earnings as the explanatory variables that outperformed the random walk model in predicting annual earnings.

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Management Research News, vol. 19 no. 11
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 May 1992

William S. Hopwood and James C. McKeown

This study investigates the time‐series properties of operating cash flows per share and earnings per share for all manufacturing firms on the Compustat Quarterly Industrial tape…

151

Abstract

This study investigates the time‐series properties of operating cash flows per share and earnings per share for all manufacturing firms on the Compustat Quarterly Industrial tape for which sufficient data are available. Both individually‐identified and “premier” models are compared on the basis of their relative fit and forecasting accuracy. The empirical results suggest that for both accounting variables the individually‐identified models outperform the premier models, although this advantage is larger for earnings, and for forecast horizons beyond one quarter ahead. A major conclusion of the study is that the time‐series properties of cash flows are quite different than those of earnings. In particular, the cash flow series are considerably less predictable, as shown by their relatively high incidence of white‐noise series and relatively large forecast errors.

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Managerial Finance, vol. 18 no. 5
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 October 1996

John Sneed

Accounting studies have attempted to forecast future attributes of firms' financial statements, primarily earnings. These studies typically adopt a cross‐sectional approach in…

49

Abstract

Accounting studies have attempted to forecast future attributes of firms' financial statements, primarily earnings. These studies typically adopt a cross‐sectional approach in estimating forecasting models, combining firms from different industries in the same model. This cross‐sectional approach implicitly assumes the relations between earnings and the explanatory variables are consistent across industries.

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Management Research News, vol. 19 no. 10
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 January 2003

William Hopwood and James C. McKeown

This study presents theoretical and empirical analyses to suggest a previously‐unknown size‐related contingency in the relationship between market variables and various…

1285

Abstract

This study presents theoretical and empirical analyses to suggest a previously‐unknown size‐related contingency in the relationship between market variables and various commonly‐used financial ratios, including Net Income/Total Assets, Current Assets/Sales, Current Assets/Current Liabilities, Current Assets/Total Assets, Cash/Total Assets, Long‐Term Debt/Total Assets, Accounts Receivable/Sales. The size contingency in this relationship is shown to be due to the cross‐sectional variability of the ratios themselves. Moreover, simply adding a size dummy to the model will not correct for the problem. Empirical results show that the effect is very strong and subjects to severe misinterpretation any study that uses financial ratios on the right‐hand‐side of a linear model.

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Review of Accounting and Finance, vol. 2 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 January 1990

James J. McKeown

Takes a company study approach examining a division of 3M, focusingon the development and commercialization of various new technologies andnew products. Describes the use of…

299

Abstract

Takes a company study approach examining a division of 3M, focusing on the development and commercialization of various new technologies and new products. Describes the use of Cross‐Functional Teams in the development process, which itself is considered as consisting of four key stages, which are examined in detail. Concludes that constant review of procedures and processes is necessary in order to improve product development in industrial markets, while noting that other techniques may be more appropriate for businesses in different sectors.

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Journal of Business & Industrial Marketing, vol. 5 no. 1
Type: Research Article
ISSN: 0885-8624

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Book part
Publication date: 25 September 2020

Mackenzie Mountford

Sexual violence’s alarming prevalence demands action to challenge the gendered and generational relations that sustain injustice. This chapter introduces a nuanced model of…

Abstract

Sexual violence’s alarming prevalence demands action to challenge the gendered and generational relations that sustain injustice. This chapter introduces a nuanced model of consent that, if utilised to inform adults’ everyday practices with children, could empower children to identify and engage in healthy relationships and manage sexual victimisation. Inadequate sex education in adolescence engenders harmful beliefs about consent, which hinder young people’s abilities to navigate sexual relationships and limit the extent to which sexual assault survivors can understand their trauma. Accordingly, effective consent education is critical to protect and empower all human beings. Drawing on decades of childhood studies research that exemplifies the ways in which children learn through experience, this chapter argues that, by practising consent with children, adults can facilitate children’s knowledge of this moral concept. To equip adults with the thorough understanding of consent necessary to engage in truly consensual relationships, this chapter presents a theoretical explanation of children’s agency, recognising that structure, personal elements, and relationships collectively influence, and are shaped by, children’s participation. Based on a recognition of parents’ distinct role in children’s education, this model is examined in the context of children’s experiences in the home. Specifically, this analysis considers the ethics of corporal punishment and explores parental practices that could better facilitate children’s learning. The themes in this chapter emphasise the dangers of assumptions and raise fundamental questions about the ways in which society approaches human dignity and justice.

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Bringing Children Back into the Family: Relationality, Connectedness and Home
Type: Book
ISBN: 978-1-83867-197-6

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Book part
Publication date: 24 September 2018

Petr Lupač

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Beyond the Digital Divide: Contextualizing the Information Society
Type: Book
ISBN: 978-1-78756-548-7

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Article
Publication date: 1 January 1996

Ann Marie Ryan and Mark J. Schmit

Person—environment (P—E) fit has long been a focus in organizational research. A climate‐based measure of P—E Fit was developed for use in organizational and individual…

513

Abstract

Person—environment (P—E) fit has long been a focus in organizational research. A climate‐based measure of P—E Fit was developed for use in organizational and individual assessment. A series of studies with a Q‐sort measure of climate and fit (the Organizational Fit Instrument—OFI) indicated ways in which P—E fit information can be used in organizational development. In addition, the psychometric properties of the OFI assessed in these studies suggested that, despite the ipsative nature of the measure, it may provide the organizational development practitioner or researcher with a sound and useful tool. Suggestions for future research are proposed.

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The International Journal of Organizational Analysis, vol. 4 no. 1
Type: Research Article
ISSN: 1055-3185

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Book part
Publication date: 14 December 2018

Alex E. Crosby and Shane P. D. Jack

This chapter depicts the burden of suicidal behavior among African American males. It describes the public health approach to preventing suicidal behavior among African American…

Abstract

This chapter depicts the burden of suicidal behavior among African American males. It describes the public health approach to preventing suicidal behavior among African American males. This approach includes assessing and describing the problem; identifying causes or risk and protective factors; developing and evaluating programs and policies; and implementing and disseminating findings and activities. The chapter provides a review of the epidemiology of fatal and non-fatal suicidal behavior; a summary of what is known about the risk and protective factors of the problem; and a descriptive analysis of the circumstances associated with suicides among young African American males is presented. Lastly, the authors give a summary of evidenced-based prevention programs which could be applied in preventing male suicidal behavior.

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Inequality, Crime, and Health Among African American Males
Type: Book
ISBN: 978-1-78635-051-0

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Book part
Publication date: 25 July 2019

Marcia Devlin and Jade McKay

This chapter reports on the findings from an Australian study exploring how best to facilitate the success of students from low socioeconomic status (SES) backgrounds who are…

Abstract

This chapter reports on the findings from an Australian study exploring how best to facilitate the success of students from low socioeconomic status (SES) backgrounds who are studying at regional universities. Interviews with 69 successful students from low SES backgrounds and with 26 stakeholders experienced in supporting these students were carried out across six regional universities. The chapter focuses on one of the key findings to emerge from the study – the criticality of the technology use in facilitating the success of these particular equity group students. The ways in which the use of technology enables flexibility and facilitates connectedness for students are foregrounded as research-based strategies for improving practice within universities.

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Strategies for Facilitating Inclusive Campuses in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-065-9

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