Purpose This paper critically evaluates regional development through the lens of well-being and purpose. The paper provides insight into the key roles that well-being and purpose play in regional development and the way in which various actors are engaged in this process. This paper focuses on...

This chapter investigates how food microenterprises leverage cultural representations to develop the tourism offering of a place. Food tourism is considered to provide visitors with cultural experiences of place. In a homogenized world, authentic food characteristics enable tourists to have...

We study the relation between short-term earnings guidance and earnings management. We find that firms issuing short-term earnings forecasts exhibit significantly lower absolute abnormal accruals, our proxy for earnings management, than do firms that do not issue earnings forecasts. Regular...

Whistleblowers are ostensibly a valuable resource to regulators investigating securities violations, but whether there is a link between whistleblower involvement and the outcomes of enforcement actions is unclear. Using a dataset of employee whistleblowing allegations obtained from the U.S....

To provide insights into the guidance practices of publicly traded companies, we survey 357 corporate managers and conduct nine in-depth interviews, including managers of both guiding and non-guiding firms. The most commonly cited reasons that managers guide are to satisfy analyst and investor...

Prior research finds that sell-side analysts are generally willing partners with company management in facilitating the consistent meeting or beating of earnings expectations. We examine analysts who demonstrate the opposite behavior: issuing an unusually optimistic earnings forecast at the end...

Recent research finds that analysts' cash flow forecasts have meaningful financial reporting ramifications, but to date, the identified effects are unlikely to yield meaningful cash flow benefits. This study examines whether analysts' cash flow forecasts increase managerial focus on real cash...