Chuk, Elizabeth; Matsumoto, Dawn; Miller, Gregory S. - In: Journal of Accounting and Economics 55 (2013) 1, pp. 23-42
This paper examines the characteristics of management forecasts available on Thomson First Call’s Company Issued Guidance (CIG) database relative to a sample of forecasts hand-collected through a search of company press releases. Due to the significantly lower cost of using CIG (relative to...
