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The purpose of this study is to examine whether and how analysts’ foreign ancestral origins would have an effect on analysts’ earning forecasts in particular and ultimately on firms’ information environment in general.

By inferring analysts’ ancestral countries based on their surnames, this study empirically examines whether analysts’ ancestral countries affect their earnings forecast errors.

Using novel data on analysts’ foreign ancestral origins from more than 110 countries, this study finds that relative to analysts with common American surnames, analysts with common foreign surnames tend to have higher earnings forecast errors. The positive relation between analyst foreign surnames and earnings forecast errors is more likely to be observed for African-American analysts and analysts whose ancestry countries are geographically apart from the USA. In contrast, this study finds that when analysts’ foreign countries of ancestry are aligned with that of the CEOs, analysts exhibit lower earnings forecast errors relative to analysts with common American surnames. More importantly, the results show that firms followed by more analysts with foreign surnames tend to exhibit higher earnings forecast errors.

Taken together, findings of this study are consistent with the conjecture that geographical, social and ethnical proximity between managers and analysts affect firms’ information environment. Therefore, this study contributes to the determinants of analysts’ earnings forecast errors and adds to the literature on firms’ information environment.

In qualitative research, it is recurrent to conduct data collection through interviews, which must be first transcribed for the data to be analyzed. Although there is a relationship between the stages of the interview and the data analysis, the link between them (i.e. the transcription) seems to be a neglected methodological procedure. This occurs because, in papers, it is generally reported that “the interviews were transcribed”, without any details about the transcriptions conduction. From this methodological gap, this paper aims to discuss the relevance of detailing the methodological procedures adopted in the transcription in research reports in the management field.

This paper takes the form of a methodological essay.

The discussion focuses on the concepts of naturalized and denaturalized transcription, the relevance of adopting transcription norms and the need for reflexivity in conducting transcriptions – elements that must be explained in research reports to improve the methodological quality.

This paper explores methodological details that management students and researchers can adopt when performing transcriptions. Consequently, journal editors and reviewers will have more subsidies on the methodological quality employed in researches, which contributes to a better evaluation process.

This study demonstrates the relevance of a neglected methodological technique – transcription, which needs to be detailed in research reports, to contribute to the increase of methodological accuracy and to provide essential information to readers, allowing them to evaluate the rigor of the research. Thus, it is proposed that transcription should be considered a quality criterion in qualitative research.

This paper introduces a new heuristic algorithm that aims to solve the military route vulnerability problem, which involves assessing the vulnerability of military cargo flowing over roads and railways subject to enemy interdiction.

Graph theory, a heuristic and a binary integer program are used in this paper.

This work allows transportation analysts at the United States Transportation Command to identify a relatively small number of roads or railways that, if interdicted by an enemy, could disrupt the flow of military cargo within any theater of operation.

This research does not capture aspects of time, such as the reality that cargo requirements and enemy threats may fluctuate each day of the contingency.

This work provides military logistics planners and decision-makers with a vulnerability assessment of theater distribution routes, including insights into which specific roads and railways may require protection to ensure the successful delivery of cargo from ports of debarkation to final destinations.

This work merges network connectivity and flow characteristics with enemy threat assessments to identify militarily-useful roads and railways most vulnerable to enemy interdictions. A geographic combatant command recently used this specific research approach to support their request for rapid rail repair capability.