Wang, Yutao; Chen, Yunsen; Wang, Juxian - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 133-146
and qualitative estimations, have on analyst forecasts, this study explores the effects of selective disclosure of MEFs … opportune changes in predicted earnings. The argument herein is that this selective disclosure of MEFs increases information … lead to less accurate analyst forecasts. The results imply that the selective disclosure of MEFs damages information …