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Reputation management and the disclosure of earnings forecasts

Beyer, Anne; Dye, Ronald A. - In: Review of accounting studies 17 (2012) 4, pp. 877-912

Persistent link: https://www.econbiz.de/10009696485

Reputation Management and the Disclosure of Earnings Forecasts

Beyer, Anne - 2012

In this paper, managers differ from each other in terms of the probability that they are "forthcoming" (and disclose all the earnings forecasts they receive) or "strategic" (and disclose the earnings forecasts they receive only when it is in their self-interest to do so). Strategic managers...

Persistent link: https://www.econbiz.de/10013107684

Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation

Beyer, Anne; Smith, Kevin - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10013203478

Earnings management and earnings quality : theory and evidence

Beyer, Anne; Guttman, Ilan; Marinovic, Iván - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 77-101

Persistent link: https://www.econbiz.de/10012118761