We argue that financial analysts can be viewed as participants of two tournaments (the “All-star” tournament and the intrafirm tournament) and examine whether analysts are incentivized by the tournament compensation structure. Using data from 1991 to 2007, we find that interim losers are more likely to increase the boldness of their forecasts in the remainder of the tournament period than inter...

[Context and Motivation] RE presents several challenges and risks stemming from the required collaboration and knowledge transfer between many different stakeholders, including analysts, developers and customers. [Objectives] This research aims to address these challenges by developing a gamification framework for enhancing motivation among professional software developers and analysts, to perf...

We study how M&As shape analysts’ coverage decisions and whether this process reveals information about the valuation and future performance of the merged firms. Since the target firm is delisted after the M&A, we expect and find that the majority of the analysts covering the target drop their coverage of the merged firm. However, the target analysts who retain coverage provide the most accurat...

Traditional intelligence analysis suffers from several systemic problems including: information overload; intelligence sharing difficulties; lack of time, methods, and resources for analytic collaboration with area experts; limited capabilities in regard to the consideration of multiple hypotheses; sociocultural and socio-psychological bias informing the analytic process; lack of time and resou...

System analysts are service providers who are required to work closely with users for the purpose of defining, developing and implementing computer-based systems. Analysts and users in pdvate organizations may have different expectations and proficiencies than those in public organizations, in part due to the types of appli. cations required. Beliefs about how others are supposed to perform and...

Economic theory provides a great deal of information about demand models. Specifically, theory can dictate many relationships that expenditure and price elasticities should fulfill. Unfortunately, analysts cannot be certain whether these relationships will hold exactly. Many analysts perform hypothesis tests to determine if the theory is correct. If the theory is accepted then the relationships...

This paper examines the phenomenon of embodied countertransference: where the analyst experiences a somatic reaction rather than the more common countertransference responses of thoughts, feelings, images, fantasies and dreams. Discussion of clinical material considers neurotic and syntonic aspects. The analogy is made of resonance with a tuning fork. Several questions are posed: Why does count...

Few interested in corporate affairs can have missed the demise of Enron. The case involved hugely complex transactions designed to appease regulators, analysts and shareholders; and corporate governance, risk management and internal control were sacrificed in favour of profitability and growth. In this paper Ten’s (1987) theory is used to illustrate the benefit of a combined utilitarian and ret...