Chuk, Elizabeth; Matsumoto, Dawn; Miller, Gregory S. - In: Journal of Accounting and Economics 55 (2013) 1, pp. 23-42
Guidance (CIG) database relative to a sample of forecasts hand-collected through a search of company press releases. Due to the … significantly lower cost of using CIG (relative to hand-collecting data), academics have increasingly relied on this database as a … suggest systematic differences between forecasts reported on CIG and forecasts gathered from company press releases. We …
