' forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no … at the end of the transition year with forecast error and dispersion in the adoption year. The results question the …

forecast more frequently when traded CDSs reference their firms. We further find a stronger impact of CDS availability on firm …

how they plan to achieve their bottom-line earnings targets. We assess the effect of this forecast disaggregation on the …. First, disaggregation plays a more important role when earnings are otherwise more difficult to forecast. Second …

An extensive stream of literature investigates how product market competition, by increasing the proprietary costs of … with how a disclosure is framed and structured. We predict and find that the intensity of competition in the product market … competition. Our results are robust to matched analyses on cash flow uncertainty and hold when only examining sentences …

We consider forecast guidance as a mechanism that managers use to avoid negative earnings surprises. Modeling forecast … forecast guidance to avoid negative earnings surprises than managers in weak-investor-protection countries. We also show that … US managers are more prone to use forecast guidance to avoid negative earnings surprises than managers in other countries …