Stickiness in costs and voluntary disclosures : evidence from management earnings forecasts
Year of publication: |
2018
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Authors: | Ciftci, Mustafa ; Salama, Feras M. |
Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 30.2018, 3, p. 211-234
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Subject: | stickiness in costs | asymmetric cost behavior | management earnings forecast issuance | errors in management earnings forecasts | surprise in management forecasts | Prognose | Forecast | Gewinn | Profit | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Ankündigungseffekt | Announcement effect | Prognoseverfahren | Forecasting model |
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