Using corporate site visit (CSV) data from 2009 to 2016, we find that the frequency of corporate site visits is positively related to management forecast accuracy. The positive relationship between corporate site visits and forecast accuracy is stronger when visitors have greater expertise and...

We study the effects of SEC oversight, proxied by a firm’s geographic proximity to the nearest SEC regional office, on the firm’s management earnings forecasts. Using exogenous changes in proximity caused by SEC district office elevations to regional status, we find that firms located in...