The effect of analysts' GAAP earnings forecasts on managers’ classification shifting
Shu Lin, Hui Harry Xia, Tatyana Ryabova
| Year of publication: |
2020
|
|---|---|
| Authors: | Lin, Shu ; Xia, Hui Harry ; Ryabova, Tatyana |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 3, p. 1-17
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| Subject: | Analysts' forecasts | Classification shifting | Earnings management | GAAP forecasts | Non-GAAP earnings | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Finanzanalyse | Financial analysis | Prognose | Forecast | Gewinnermittlung | Profit determination | Gewinn | Profit | Prognoseverfahren | Forecasting model | Gewinnprognose | Earnings announcement | Anlageberatung | Financial advisors | Kapitaleinkommen | Capital income |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2020.100222 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012421448