The effect of conditional management earnings forecast mandates on voluntary disclosure and analyst forecast properties
Year of publication: |
2022
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Authors: | Zhu, Nathan Zhenghang ; Wang, Kun ; Wilson, Mark |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 58.2022, 3, p. 479-522
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Subject: | Analyst forecast | China | Disclosure | Management earnings forecast | Regulation | Unternehmenspublizität | Corporate disclosure | Prognose | Forecast | Finanzanalyse | Financial analysis | Gewinn | Profit | Prognoseverfahren | Forecasting model | Gewinnprognose | Earnings announcement | Anlageberatung | Financial advisors | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy |
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