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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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Management Forecasts and the Persistence of Earnings and Earnings Components
Chronopoulos, Panagiotis I. - 2019
We investigate the implications of voluntary forecasting activity on the persistence of actual reported figures. We further explore the impact of managements' error direction (i.e. pessimistic versus optimistic manager) on the persistence of actual reported figures. We finally explore whether...
Persistent link: https://www.econbiz.de/10012891540
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When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
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Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
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The effect of analysts' GAAP earnings forecasts on managers’ classification shifting
Lin, Shu; Xia, Hui Harry; Ryabova, Tatyana - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012421448
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Equity values and prediction of earnings with disaggregation of earnings in India
Kumari, Pooja; Mishra, Chandra Sekhar - In: Global business review 21 (2020) 4, pp. 990-1010
Persistent link: https://www.econbiz.de/10012287514
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Annual earnings guidance and the smoothing of analysts' multi-period forecasts
Luo, Jianchuan; Ronen, Joshua; Shalev, Ron; Tang, Michael - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 874-901
Persistent link: https://www.econbiz.de/10013389078
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Quarterly earnings guidance and real earnings management
García Osma, Beatriz; Guillamón Saorín, Encarna; … - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135
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Do analysts predict managed or unmanaged earnings?
Qureshi, Qazi Ghulam Mustafa; Mard, Yves; Aubert, Francois - In: Eurasian business review 14 (2024) 2, pp. 527-545
Persistent link: https://www.econbiz.de/10015078892
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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