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/implications – Results of this study may not extend to smaller firms or to firms that have disclosure policies of always including other …
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/implications – Results of this study may not extend to smaller firms or to firms that have disclosure policies of always including other …
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see how firm forecast and disclosure policies affect firm value. Findings – The analysis demonstrates that disclosures and …
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Purpose – The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment … by increased disclosure of non‐routine management earnings forecasts. For routine forecasts, no significant increase in … forecast disclosure is observed. This result is consistent with Skinner as is the finding that the increased disclosure is only …
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Purpose – The purpose of this study is to examine whether financial analysts mislead investors in recognizing the differential persistence of the three cash flow components of earnings, defined by Dechow et al. , in forecasting annual earnings. Design/methodology/approach – The paper uses...
Persistent link: https://www.econbiz.de/10014676557