Causes and consequences of disaggregating earnings guidance
Year of publication: |
2013
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Authors: | Lansford, Benjamin ; Lev, Baruch ; Tucker, Jennifer Wu |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 40.2013, 1/2, p. 26-54
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Subject: | management earnings forecasts | earnings guidance | disaggregation | voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Prognose | Forecast | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Ankündigungseffekt | Announcement effect | Finanzanalyse | Financial analysis | Lohn | Wages |
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