In contrast to the trend of research investigating why firms decide to release earnings forecasts to pre-empt any expected change in earnings, our study investigates how firms manage their earnings forecast strategy once they have decided to release earnings forecasts. Using a sample of 350...

We examine the influence of three external corporate governance mechanisms - continuous disclosure regulatory reform, analyst following and ownership concentration and one internal corporate governance mechanism - board structure, on the likelihood, frequency, horizon, precision and accuracy of...