•  
  •  
 

ORCID

Wojciech Kuryłek: 0000-0003-0692-3300

Keywords

earnings per share, time series, random walk, ARIMA, financial forecasting, Warsaw Stock Exchange

Abstract

The proper forecasting of listed companies’ earnings is crucial for their appropriate pricing. This paper compares forecast errors of different univariate time-series models applied for the earnings per share (EPS) data for Polish companies from the period between the last financial crisis of 2008–2009 and the pandemic shock of 2020. The best model is the seasonal random walk (SRW) model across all quarters, which describes quite well the behavior of the Polish market compared to other analyzed models. Contrary to the findings regarding the US market, this time-series behavior is well described by the naive seasonal random walk model, whereas in the US the most adequate models are of a more sophisticated ARIMA type. Therefore, the paper demonstrates that conclusions drawn for the US might not hold for emerging economies because of the much simpler behavior of these markets that results in the absence of autoregressive and moving average parts.

First Page

26

Last Page

43

Page Count

18

Received Date

24 January 2023

Revised Date

6 April 2023

Accept Date

25 April 2023

Online Available Date

11 May 2023

DOI

10.7172/2353-6845.jbfe.2023.1.2

JEL Code

C01; C02; C12; C14; C58; G17

Publisher

University of Warsaw

Included in

Business Commons

Share

COinS