Forecasting without consequence? : evidence on the properties of retiring CEOs' forecasts of future earnings
Year of publication: |
2013
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Authors: | Cassell, Cory A. ; Huang, Shawn X. ; Sanchez, Juan Manuel |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 6, p. 1909-1937
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Subject: | forecast bias | horizon problem | management earnings forecasts | managerial myopia | CEO retirement | Führungskräfte | Managers | Prognose | Forecast | Prognoseverfahren | Forecasting model | Altersgrenze | Retirement | Gewinn | Profit | Gewinnprognose | Earnings announcement | Managervergütung | Executive compensation |
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