forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which … bias in their forecasts. We also find a substantial decline in managers' accrual-related forecast bias following the … importantly, we find that the effect of forecasting difficulty on managers' accrual-related forecast bias occurs only in the pre …

forecast error. The primary question addressed is: do female and male executives behave differently when issuing management … significant differences between male and female CEOs/CFOs earnings forecast behaviors are due to executive specific effects rather …

, we find that the executive cash compensation is positively related to management forecast error (MFE) for a sample of …

. The failure of management to attain a forecast may reflect poorly on its industry understanding, knowledge of the firm …

updates to the forecast and the 10-K report. Lastly, we show that financial analysts rely more on the earnings forecasts of …

larger forecast errors. In contrast, we find no evidence that the extraversion of chief executive officers (CEOs) plays a … for earnings forecast surprises, investors tend to react more strongly to earnings forecasts issued by extraverted CFOs …

. We find CEOs frequently achieve analyst forecasts, but rarely achieve bonus goals exceeding the forecast. Despite lower …