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Review of Financial Studies Vol. 36 No. 3 2023

Horizon Bias and the Term Structure of Equity Returns

Stefano Cassella1; Benjamin Golez2; Huseyin Gulen3; Peter Kelly2

1 Tilburg University The Netherlands · 2 University of Notre Dame , USA · 3 Purdue University, USA

open access

Abstract

We label the degree to which individuals are more optimistic at long horizons relative to short horizons as the horizon bias. We examine whether time-series variation in the horizon bias can explain the time-series variation in the equity term structure. We use analyst earnings forecasts to measure the degree of the horizon bias in the stock market. Consistent with the intuition from a stylized present value model, we find that periods of above-average horizon bias are associated with negative term premiums, whereas periods of below-average horizon bias are associated with positive term premiums.

DOI
10.1093/rfs/hhac032
Volume
36
Issue
3
Pages
1253-1288
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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