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March 18, 2026The Accounting Review

Review of Forecasts: Scaling and Analysis of Expert Judgments Regarding Cross-Impacts of Assumptions on Business Forecasts and Accounting Measures (Book).

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Authors

HHHarvey HendricksonFlorida International UniversityDGDan GivolyPennsylvania State University

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Implication

Review analyzes expert assessments of how assumptions affect business forecasts and accounting metrics.

Key Points

  • The review aims to evaluate expert judgments and their impact on business forecasting and accounting measures.
  • Reviewed literature on business forecasts and expert judgments.
  • Analyzed assumptions affecting forecasting accuracy.
  • Assessed the relationship between cross-impacts and accounting measures.
  • Identified key assumptions that significantly impact forecasts.
  • Displayed how expert judgments can enhance forecasting accuracy.
  • Clarified the importance of considering cross-impacts among assumptions.

Cite This Study

Hendrickson et al. (1985) studied this question.

synapsesocial.com/papers/69ba42dc4e9516ffd37a380ahttps://doi.org/10.2308/tar-4492087
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Guide for a Review of a Financial Forecast.1981
  2. 2Disclosure of Forecasts.1975
  3. 3Auditor Review of Financial Forecasts: An Analysis of Factors Affecting Reasonableness Judgments.1982
  4. 4Statistics.1957
  5. 5Accountants' Reports on Profit Forecasts.1983