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~subject:"Accounting policy"
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Accounting policy
Corporate disclosure
34
Unternehmenspublizität
34
Gewinn
31
Profit
31
Earnings announcement
27
Gewinnprognose
27
Bilanzpolitik
22
Forecast
22
Prognose
22
Gewinnermittlung
20
Profit determination
20
Earnings guidance
18
earnings guidance
17
Financial analysis
15
Finanzanalyse
15
Ankündigungseffekt
12
Announcement effect
12
Forecasting model
11
Prognoseverfahren
11
Auskunftspflicht
7
Disclosure regulation
7
voluntary disclosure
7
Börsenkurs
6
Führungskräfte
6
Managers
6
Share price
6
Capital income
5
Earnings Guidance
5
Kapitaleinkommen
5
Expectations Management
4
Lohn
4
Management earnings guidance
4
Management forecasts
4
Risiko
4
Risk
4
Voluntary disclosure
4
Wages
4
management earnings guidance
4
Disclosure
3
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Article
22
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English
22
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Tang, Michael
3
Billings, Mary Brooke
2
Cedergren, Matthew C.
2
Rees, Lynn
2
Tse, Senyo
2
Aghamolla, Cyrus
1
Allee, Kristian D.
1
Call, Andrew C.
1
Chen, Can
1
Chen, Shuping
1
Christensen, Theodore E.
1
D'Augusta, Carlo
1
Dube, Svenja
1
Goto, Shingo
1
Graden, Bryan S.
1
Han, Jun
1
Hart, Matthew
1
Hashimoto, Tadashi
1
Hu, Bill
1
Huang, Rong
1
Hwang, Joon Ho
1
Jiang, Christine X.
1
Jiang, Tianqi
1
Josefy, A. Bree
1
Kim, Kyonghee
1
Kim, Yongtae
1
Lansford, Benjamin
1
Laurion, Henry
1
Lev, Baruch
1
Lin, K. C.
1
Luo, Jianchuan
1
Maletta, Mario J.
1
Merkley, Kenneth J.
1
Miao, Bin
1
Pandit, Shailendra
1
Ronen, Joshua
1
Shalev, Ron
1
Siougle, Georgia
1
Sloan, Richard G.
1
Srivastava, Anup
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Review of accounting studies
3
Accounting horizons : a quarterly publication of the American Accounting Association
2
Advances in accounting : a research annual
2
Journal of accounting & economics
2
Journal of accounting, auditing & finance : JAAF
2
Journal of business finance & accounting : JBFA
2
The international journal of accounting
2
Applied economics letters
1
Asia-Pacific journal of accounting & economics : APJAE
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
International journal of accounting and information management
1
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida
1
Management science : journal of the Institute for Operations Research and the Management Sciences
1
The journal of behavioral finance : a publication of the Institute of Behavioral Finance
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ECONIS (ZBW)
22
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1
Managerial myopia,
earnings
guidance
, and investment
Aghamolla, Cyrus
;
Hashimoto, Tadashi
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
1
,
pp. 166-195
Persistent link: https://www.econbiz.de/10014288695
Saved in:
2
Consistency in management
earnings
guidance
patterns
Tang, Michael
- In:
The international journal of accounting
57
(
2022
)
1
,
pp. 1-45
Persistent link: https://www.econbiz.de/10013192532
Saved in:
3
Discussion of "Consistency in management
earnings
guidance
patterns"
Siougle, Georgia
- In:
The international journal of accounting
57
(
2022
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10013192534
Saved in:
4
Are firms more concerned about analysts' earnings forecasts after the split-share structure reform? : evidence from China
Xi, Xunzhuo
;
Chen, Can
;
Huang, Rong
;
Tang, Feng
- In:
International journal of accounting and information …
32
(
2024
)
3
,
pp. 411-429
Persistent link: https://www.econbiz.de/10014549184
Saved in:
5
Does litigation change managers' beliefs about the value of voluntarily disclosing bad news?
Billings, Mary Brooke
;
Cedergren, Matthew C.
;
Dube, Svenja
- In:
Review of accounting studies
26
(
2021
)
4
,
pp. 1456-1491
Persistent link: https://www.econbiz.de/10012794178
Saved in:
6
Investor response to bad news versus good news management
earnings
guidance
Josefy, A. Bree
;
Rees, Lynn
;
Tse, Senyo
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 121-142
Persistent link: https://www.econbiz.de/10014314707
Saved in:
7
Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?
D'Augusta, Carlo
- In:
Journal of accounting, auditing & finance : JAAF
37
(
2022
)
1
,
pp. 77-113
Persistent link: https://www.econbiz.de/10012794262
Saved in:
8
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
9
Annual
earnings
guidance
and the smoothing of analysts' multi-period forecasts
Luo, Jianchuan
;
Ronen, Joshua
;
Shalev, Ron
;
Tang, Michael
- In:
Journal of accounting, auditing & finance : JAAF
37
(
2022
)
4
,
pp. 874-901
Persistent link: https://www.econbiz.de/10013389078
Saved in:
10
The genesis of voluntary disclosure : an analysis of firms' first
earnings
guidance
Allee, Kristian D.
;
Christensen, Theodore E.
;
Graden, …
- In:
Management science : journal of the Institute for …
67
(
2021
)
3
,
pp. 1914-1938
Persistent link: https://www.econbiz.de/10012506069
Saved in:
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