The effect of analysts' GAAP earnings forecasts on managers’ classification shifting
Year of publication: |
2020
|
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Authors: | Lin, Shu ; Xia, Hui Harry ; Ryabova, Tatyana |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 3, p. 1-17
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Subject: | Analysts' forecasts | Classification shifting | Earnings management | GAAP forecasts | Non-GAAP earnings | Prognose | Forecast | Finanzanalyse | Financial analysis | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Prognoseverfahren | Forecasting model | Gewinnprognose | Earnings announcement | Gewinn | Profit | Kapitaleinkommen | Capital income | Gewinnermittlung | Profit determination |
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