Does the cessation of quarterly earnings guidance reduce investors' short-termism?
Year of publication: |
June 2017
|
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Authors: | Kim, Yongtae ; Su, Lixin ; Zhu, Xindong |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 2, p. 715-752
|
Subject: | Voluntary disclosure | Earnings guidance | Management forecasts | Investor short-termism | Managerial myopia | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Prognose | Forecast | Anlageverhalten | Behavioural finance | Gewinnprognose | Earnings announcement | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination |
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