ValuFlow Research

Papers I Wrote Myself

Original, self-directed research — questions I wanted answered that nobody assigned me. Each paper runs the full arc: sourcing the data, building the pipeline, testing the result, and writing up what the numbers actually support, including where the method falls short.

1
Published
2
In Progress
32,290
Data Points Analyzed
Published
Featured Equity Research LLM Pipeline FY2016

Do Companies Deliver on What They Promise?

A Large-Scale Analysis of Management Guidance Accuracy in FY2016 Earnings Call Transcripts

Executives issue forward-looking statements every quarter, and almost nobody checks whether those statements come true. This study audits 32,290 guidance items pulled from 3,166 FY2016 earnings calls and grades each one against what the company actually reported. Management delivered on 70.3% of verifiable claims — but the average hides the real story: revenue guidance is dependable (82.5%), EPS guidance is a coin flip (51.8%), vague commentary beats precise targets, and credibility turns out to be a persistent firm-level trait rather than a company-by-company accident.

3,166
Transcripts
32,290
Statements
70.3%
Realized
7
Figures
Read the full paper → Word version available inside ↗
Hand-Auditing the Guidance Pipeline
A stratified manual review of 200–300 graded statements to measure extraction recall and verdict precision — the ground-truth work the FY2016 paper flags as its highest-priority open item.
Validation Work
Does Guidance Credibility Persist? (FY2017 →)
Extending the beater/misser classification across multiple fiscal years to test whether a firm's guidance track record actually predicts its future accuracy — the difference between a descriptive finding and a usable valuation input.
Data Collection

These are independent research exercises, not published academic work and not investment advice. Every paper documents its own limitations — I'd rather show where a method breaks than pretend it doesn't.