What's my target? : individual analyst forecasts and last-chance earnings management
Year of publication: |
2021
|
---|---|
Authors: | Beardsley, Erik L. ; Robinson, John R. C. ; Wong, Paul A. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 1, p. 1-16
|
Subject: | Earnings management | Consensus forecast | Analyst forecasts | Forecast dispersion | Tax expense | Analyst heterogeneity | Bilanzpolitik | Accounting policy | Prognose | Forecast | Finanzanalyse | Financial analysis | Prognoseverfahren | Forecasting model | Anlageberatung | Financial advisors | Gewinnprognose | Earnings announcement | Gewinn | Profit | Gewinnermittlung | Profit determination |
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