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An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions

Baginski, Stephen P.; Hassell, John M.; Wieland, Matthew M. - In: Advances in accounting : a research annual 27 (2011) 1, pp. 17-25

Persistent link: https://www.econbiz.de/10009268652

Voluntary causal disclosures : tendencies and capital market reaction

Baginski, Stephen P.; Hassell, John M.; Hillison, William A. - In: Review of quantitative finance and accounting 15 (2000) 4, pp. 371-389

Persistent link: https://www.econbiz.de/10001543494

The Effect of Legal Environment on Voluntary Disclosure : Evidence from Management Earnings Forecasts Issued in U.S. And Canadian Markets

Baginski, Stephen P.; Hassell, John M.; Kimbrough, … - 2014

Citing fear of legal liability as a partial explanation, prior research documents (1) managers' reluctance to voluntarily disclose management earnings forecasts, and (2) higher forecast disclosure frequencies in periods of bad news. We provide evidence on how management earnings forecast...

Persistent link: https://www.econbiz.de/10014126749