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Record W2189070688

Are Prophets Myopic? Analyst Recommendations and the Implied Cost of Equity *

2010· article· en· W2189070688 on OpenAlexaff
Raj Aggarwal, Dev R. Mishra, Craig Wilson

Bibliographic record

Venuenot available
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsUniversity of Saskatchewan
Fundersnot available
KeywordsImplicit costDowngradeCost of equityEarningsEquity (law)Equity capital marketsEconomicsResidual income valuationCost of capitalEquity riskEquity ratioFinancial economicsBusinessMonetary economicsFinanceValuation (finance)AccountingIncentiveMicroeconomicsTotal cost
DOInot available

Abstract

fetched live from OpenAlex

Analysts often simultaneously provide stock recommendations and forecasts of future earnings of the firms they follow, with their stock recommendations depending heavily on their expectations of the firm’s future earnings. However, they typically do not provide estimates of the other com-ponent of estimated stock value, the firm’s cost of equity capital. Using the cost of equity implied by current price and earnings forecasts, we show that analyst recommendations do not account fully for the information contained in the firm’s implied cost of equity. Moreover, we document that past upgrade (downgrade) recommendations are associated with an increase (decrease) in the current cost of equity; and past decreases (increases) in the cost of equity are associated with cur-rent upgrade (downgrades) recommendations. In addition, we find that changes in implied cost of equity and changes in analyst recommendations jointly explain about 26 % of the variation in one-year holding period returns, of which surprisingly most of it, about 23%, is explained by the im-plied cost of equity alone. There is strong evidence that, when forming their recommendations, on average analysts underestimate the role of the cost of equity, and its important long-term effects on pricing.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.078
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.008
Threshold uncertainty score0.026

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0050.078
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.001
Scholarly communication0.0020.003
Open science0.0000.000
Research integrity0.0020.001
Insufficient payload (model declined to judge)0.0050.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.020
GPT teacher head0.262
Teacher spread0.242 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2010
Admission routes1
Has abstractyes

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