Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts”

In this paper, I provide a summary and discussion of Chen, Rennekamp, and Zhou (2015). Doing so allows me the opportunity to discuss three interrelated themes – forecasting, motivated reasoning, and disaggregation. Following my summary, I discuss specific opportunities to extend this line of research. I also offer examples of more general extensions related to the psychology and economics of disaggregation.