This paper examines whether managers strategically time their earnings forecasts (MEFs) as litigation risk increases …. We find as litigation risk increases, the propensity to release a delayed forecast until after the market is closed (AMC …

This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed … on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk …, which is the residual value of the Kasznik and Dechow-Dichev model, and idiosyncratic risk, which is measured based on the …