Predisposed opportunities : incentives for earnings forecasts revision by management under the Japanese "timely disclosure rules"
Motohiro Tazawa, Tatsuhiko Tashiro
| Year of publication: |
2021
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|---|---|
| Authors: | Tazawa, Motohiro ; Tashiro, Tatsuhiko |
| Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-8698, ZDB-ID 2581736-X. - Vol. 10.2021, 2, p. 144-180
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| Subject: | management forecasts | forecast revisions | forecast accuracy | forecast errors | frequency of revisions | voluntary disclosure | quarterly financial reporting | Japan | Prognoseverfahren | Forecasting model | Unternehmenspublizität | Corporate disclosure | Prognose | Forecast | Gewinn | Profit | Gewinnprognose | Earnings announcement | Wirtschaftsprognose | Economic forecast |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJEA.2021.115235 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012597794