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Management forecast bias
Heinle, Mirko S.; Verrecchia, Robert E. - 2011
Persistent link: https://www.econbiz.de/10009317422
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Mandatory adoption of IFRS in Latin America : a boon or a bias
Moura, André Aroldo Freitas de; Gupta, Jairaj - In: Journal of international financial markets, … 60 (2019), pp. 111-133
Persistent link: https://www.econbiz.de/10012127974
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The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses
Ammer, Mohammed Abdullah; Ahmad-Zuluki, Nurwati A. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 59-77
Persistent link: https://www.econbiz.de/10011724564
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Waiting for guidance : disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts
Cohen, Lee Jeremy; Marcus, Alan J.; Rezaee, Zabihollah; … - In: Global finance journal 37 (2018), pp. 79-99
Persistent link: https://www.econbiz.de/10012125331
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The earnings expectations game and the dispersion anomaly
Veenman, David; Verwijmeren, Patrick - In: Management science : journal of the Institute for … 68 (2022) 4, pp. 3129-3149
Persistent link: https://www.econbiz.de/10013368387
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Supplier concentration and analyst forecast bias
Jia, Xiaotong; Wu, Kai - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-26
This study examines the relationship between analyst forecast dispersion or accuracy and supplier concentration of … analyst forecast dispersion, which can be attributed to the increased attention from analysts. Moreover, this effect is more …
Persistent link: https://www.econbiz.de/10014463548
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The accuracy and informativeness of management earnings forecasts : a review and unifying framework
Preussner, Nicolai A.; Aschauer, Ewald - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 2, pp. 273-330
Persistent link: https://www.econbiz.de/10013325977
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Unintentional bias and managerial reporting
Şabac, Florin; Tian, Jie Joyce - In: Journal of management accounting research : JMAR 35 (2023) 2, pp. 169-187
Persistent link: https://www.econbiz.de/10014340533
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Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
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Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?
D'Augusta, Carlo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 77-113
Persistent link: https://www.econbiz.de/10012794262