The accuracy and informativeness of management earnings forecasts : a review and unifying framework
Nicolai A. Preussner, Ewald Aschauer
| Year of publication: |
2022
|
|---|---|
| Authors: | Preussner, Nicolai A. ; Aschauer, Ewald |
| Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-3838, ZDB-ID 2511783-X. - Vol. 21.2022, 2, p. 273-330
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| Subject: | financial reporting | forecast accuracy | forecast bias | forecast error | management earnings forecast | voluntary disclosure | Prognoseverfahren | Forecasting model | Prognose | Forecast | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination | Systematischer Fehler | Bias |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3838.12294 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013325977