Similar Search Results

DeAngelo, Harry - In: American Economic Review 71 (1981) 1, pp. 18-27

Persistent link: https://www.econbiz.de/10005571193

The role of supplementary statements with management earnings forecasts

Hutton, Amy P. (contributor); Miller, Gregory S. (contributor) - 2003 - Rev.

We investigate managers' decisions to supplement their firms' management earnings forecasts. We classify these supplementary disclosures as either qualitative "soft talk" disclosures or verifiable forward-looking statements. We find that managers provide "soft talk" disclosures with similar...

Persistent link: https://www.econbiz.de/10003755063

Earnings guidance and market uncertainty

Rogers, Jonathan L.; Skinner, Douglas J.; Van Buskirk, … - In: Journal of accounting & economics 48 (2009) 1, pp. 90-109

Persistent link: https://www.econbiz.de/10003896926

Management forecasts in Japan : an empirical study of forecasts that are effectively mandated

Kato, Kazuo; Skinner, Douglas J.; Kunimura, Michio - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1575-1606

Persistent link: https://www.econbiz.de/10003897745

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10003940201

Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

Does earnings guidance affect market returns? : the nature and information content of aggregate earnings guidance

Anilowski, Carol; Feng, Mei; Skinner, Douglas J. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 36-63

Persistent link: https://www.econbiz.de/10003541523

Aggregate earnings, stock market returns and macroeconomic activity: a discussion of "Does earnings guidance affect market returns? : the nature and information content of aggregat...

Shivakumar, Lakshmanan - In: Journal of accounting & economics 44 (2007) 1/2, pp. 64-73

Persistent link: https://www.econbiz.de/10003541528

The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut?

Chetty, Raj; Rosenberg, Joseph W.; Saez, Emmanuel - In: Taxing corporate income in the 21st century, (pp. 1-40). 2007

Persistent link: https://www.econbiz.de/10003553593