Does the midpoint of range earnings forecasts represent managers' expectations?
Year of publication: |
2014
|
---|---|
Authors: | Ciconte, William, III. ; Kirk, Marcus ; Tucker, Jennifer Wu |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 2, p. 628-660
|
Subject: | Range forecasts | Management earnings forecasts | Earnings guidance | Voluntary disclosure | Prognose | Forecast | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Prognoseverfahren | Forecasting model | Gewinn | Profit | Finanzanalyse | Financial analysis | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Ankündigungseffekt | Announcement effect |
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