Do analysts' earnings forecasts exclude earnings management? : evidence from audit adjustments
| Year of publication: |
2024
|
|---|---|
| Authors: | Chen, Songsheng ; Liu, Qingqing ; Yao, Li |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 31.2024, 6, p. 1008-1027
|
| Subject: | Analysts earnings forecast | audit adjustments | earnings management | Bilanzpolitik | Accounting policy | Finanzanalyse | Financial analysis | Gewinn | Profit | Gewinnprognose | Earnings announcement | Prognose | Forecast | Wirtschaftsprüfung | Financial audit | Gewinnermittlung | Profit determination |
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