The association between current earnings surprises and the ex post bias of concurrently issued management forecasts
Year of publication: |
2023
|
---|---|
Authors: | Baginski, Stephen P. ; Campbell, John L. ; Ryu, Patrick W. ; Warren, James D. |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 4, p. 2104-2149
|
Subject: | Earnings announcements | Forecast bias | Management forecasts | Voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Gewinnprognose | Earnings announcement | Prognose | Forecast | Gewinn | Profit | Ankündigungseffekt | Announcement effect | Systematischer Fehler | Bias | Prognoseverfahren | Forecasting model |
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