Annual earnings guidance and the smoothing of analysts' multi-period forecasts
Jianchuan Luo, Joshua Ronen, Ron Shalev, and Michael (Minye) Tang
| Year of publication: |
2022
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| Authors: | Luo, Jianchuan ; Ronen, Joshua ; Shalev, Ron ; Tang, Michael |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 4, p. 874-901
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| Subject: | analyst forecasts | annual earnings guidance | earnings smoothing | expectation smoothing | Finanzanalyse | Financial analysis | Gewinn | Profit | Prognoseverfahren | Forecasting model | Prognose | Forecast | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X20945574 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013389078