Quarterly earnings guidance and real earnings management
Year of publication: |
2023
|
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Authors: | García Osma, Beatriz ; Guillamón Saorín, Encarna ; Mercado, Facundo |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 5/6, p. 1029-1059
|
Subject: | frequent guidance | management earnings forecasts | real earnings management | short-termism | Bilanzpolitik | Accounting policy | Prognose | Forecast | Gewinn | Profit | Prognoseverfahren | Forecasting model | Gewinnermittlung | Profit determination | Gewinnprognose | Earnings announcement |
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