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

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.

Abstract