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Management earnings forecasts and the quality of analysts' forecasts : the moderating effect of audit committees
Liu, M. H. Carol; Zhuang, Zili - In: Journal of contemporary accounting & economics 7 (2011) 1, pp. 31-45
Persistent link: https://www.econbiz.de/10009302888
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Association between accounting conservatism and analysts' forecast inefficiency
Pae, Jinhan; Thornton, Daniel B. - In: Asia-Pacific journal of financial studies 39 (2010) 2, pp. 171-197
Persistent link: https://www.econbiz.de/10009315271
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Management earnings forecast and earnings management : does prior-period forecast accuracy play a role?
Yang, Jing-wen - In: Journal of business & economics research 11 (2013) 3, pp. 147-158
Persistent link: https://www.econbiz.de/10009732899
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Audit committee characteristics and repeatedly meeting-beating analyst forecasts
Rickling, Maria - In: International journal of business 19 (2014) 2, pp. 173-191
Persistent link: https://www.econbiz.de/10010362073
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Do corporations manage earnings to meet/exceed analyst forecasts? : evidence from pension plan assumption changes
An, Heng; Lee, Yul W.; Zhang, Ting - In: Review of accounting studies 19 (2014) 2, pp. 698-735
Persistent link: https://www.econbiz.de/10010379989
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The effect of classification shifting on analyst forecast accuracy : evidence from Japan
Chae, Soo-Joon; Nakano, Makoto - In: Hitotsubashi journal of commerce & management 49 (2015) 1, pp. 25-35
Persistent link: https://www.econbiz.de/10011547128
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The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
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Do managers use meeting analyst forecasts to signal private information? : evidence from patent citations
Gunny, Katherine; Zhang, Tracey Chunqi - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 950-973
Persistent link: https://www.econbiz.de/10010479054
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The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-Discretionary Accruals
Christensen, Peter O. - 2013
We examine the interaction between discretionary and non-discretionary accruals in a stewardship setting. Contracting includes multiple rounds of renegotiation based on contractible accounting information and non-contractible but more timely non-accounting information. We show that accounting...
Persistent link: https://www.econbiz.de/10013093710
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The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-Discretionary Accruals
Christensen, Peter O. - 2014
We examine the interaction between discretionary and non-discretionary accruals in a stewardship setting. Contracting includes multiple rounds of renegotiation based on contractible accounting information and non-contractible but more timely non-accounting information. We show that accounting...
Persistent link: https://www.econbiz.de/10013066243