Search results for: biasedness

Authors: Sehrish Khan

Abstract:

The present study investigated the attitude of university students towards semester system and teachers with a specific objective of finding problems faced by students in semester system. 10 focus group discussions were conducted among students in five Universities of Hazara Division of KPK regarding their knowledge and attitudes about semester system and problems they faced due to this system and teacher’s attitude. The key findings were the problems like favoritism, gender biased ness, racial biased ness, biased ness in marking, relative marking, harassment, using students for personal tasks and authoritarian attitude from teachers’ side and the heavy tasks in less time which are causing stress among students. It was recommended that proper training and monitoring system should be maintained for evaluation of teachers to minimize the corruption in this sacred profession and maximize the optimal functioning. The information gathered in this research can be used to develop training modules for University teachers.

Keywords: university teachers, favoritism, biasedness, harassment

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Authors: Maha Hammami, Olfa Benouda Sioud

Abstract:

This study investigates the reliability of management earnings forecasts with reference to these two ingredients: verifiability and neutrality. Specifically, we examine the biasedness (or accuracy) of management earnings forecasts and company specific characteristics that can be associated with accuracy. Based on sample of 102 IPO prospectuses published for admission on NYSE Euronext Paris from 2002 to 2010, we found that these forecasts are on average optimistic and two of the five test variables, earnings variability and financial leverage are significant in explaining ex post bias. Acknowledging the possibility that the bias is the result of the managers’ forecasting behavior, we then examine whether managers decide to under-predict, over-predict or forecast accurately for self-serving purposes. Explicitly, we examine the role of financial distress, operating performance, ownership by insiders and the economy state in influencing managers’ forecasting preferences. We find that managers of distressed firms seem to over-predict future earnings. We also find that when managers are given more stock options, they tend to under-predict future earnings. Finally, we conclude that the management earnings forecasts are affected by an intentional bias due to managers’ forecasting preferences.

Keywords: intentional bias, management earnings forecasts, neutrality, verifiability

Procedia PDF Downloads 234