Search Results - subject:"MANAGEMENT FORECASTS"

Do managers really disclose bad news early? : examination of management forecast in Japan’s effectively mandated disclosure

Iwasaki, Takuya; Otomasa, Shota; Shiiba, Atsushi; … - 2024 - This version: November 2024

Persistent link: https://www.econbiz.de/10015164445

Short selling threats and management disclosure behavior : evidence from the effect of disclosure of short interest on peer firms' management forecasts

Moriwaki, Toshio; Shuto, Akinobu - 2024 - This version: August 2024

Persistent link: https://www.econbiz.de/10015164458

The association between current earnings surprises and the ex post bias of concurrently issued management forecasts

Baginski, Stephen P.; Campbell, John L.; Ryu, Patrick W.; … - In: Review of accounting studies 28 (2023) 4, pp. 2104-2149

Persistent link: https://www.econbiz.de/10015127402

The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts

Campbell, John L.; Cao, Sean Shun; Chang, Hye Sun; … - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2409-2445

Persistent link: https://www.econbiz.de/10014442841

The effect of international subsidiaries on voluntary disclosure : evidence from natural disasters

Oesch, David; Urban, Felix - In: Accounting and business research 52 (2022) 3, pp. 223-253

Persistent link: https://www.econbiz.de/10013362750

Real-time revenue and firm disclosure

Blankespoor, Elizabeth; Hendricks, Bradley E.; … - In: Review of accounting studies 27 (2022) 3, pp. 1079-1116

Persistent link: https://www.econbiz.de/10013457417

Management forecasts of volatility

Ellahie, Atif; Peng, Xiaoxia - In: Review of accounting studies 26 (2021) 2, pp. 620-655

Persistent link: https://www.econbiz.de/10012549008

Top executives' school-tie connections and management forecast disclosure

Yu, Jianqiao; Luo, Ting - In: China journal of accounting studies 8 (2020) 2, pp. 214-248

between a firm’s school ties with its suppliers and the likelihood/frequency to issue management forecasts, indicating that … top executives’ school ties in a way substitute management forecasts and become the information channel along the supply …

Persistent link: https://www.econbiz.de/10012654229

Mandatory IFRS adoption and management forecasts: The impact of enforcement changes

Gu, Zhaoyang; Ng, Jeff; Tsang, Albert - In: China Journal of Accounting Research 12 (2019) 1, pp. 33-61

firms' voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is …

Persistent link: https://www.econbiz.de/10012621016

Mandatory IFRS adoption and management forecasts : the impact of enforcement changes

Gu, Zhaoyang; Ng, Jeff; Tsang, Albert - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 33-61

firms' voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is …

Persistent link: https://www.econbiz.de/10011976852

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