Analysts' forecast optimism : the effects of managers' incentives on analysts' forecasts
Anna Bergman Brown, Guoyu Lin, Aner Zhou
| Year of publication: |
2022
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|---|---|
| Authors: | Brown, Anna ; Lin, Guoyu ; Zhou, Aner |
| Published in: |
Journal of behavioral and experimental finance. - Amsterdam : Elsevier, ISSN 2214-6350, ZDB-ID 3068041-4. - Vol. 35.2022, p. 1-14
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| Subject: | Analyst forecast optimism | Earnings management | Managerial reporting incentives | Finanzanalyse | Financial analysis | Prognose | Forecast | Bilanzpolitik | Accounting policy | Prognoseverfahren | Forecasting model | Führungskräfte | Managers | Anlageberatung | Financial advisors | Leistungsanreiz | Performance incentive | Gewinn | Profit | Prinzipal-Agent-Theorie | Agency theory | Gewinnermittlung | Profit determination | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jbef.2022.100708 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014227618