Dobler, Michael - In: International Journal of Financial Services Management 3 (2008) 1, pp. 83-98
analytically-based assessment of credibility of management forecast disclosure in market and regulated settings. While credibility … credibility. Overall results suggest that the usefulness of managerial forecast disclosure should not be overestimated, as neither … forecast credibility. Key findings imply that ex ante approaches, including audit and tort liability in general, as well as …