Hui, Kai Wai; Matsunaga, Steve; Morse, Dale - In: Journal of Accounting and Economics 47 (2009) 3, pp. 192-207
We investigate the empirical relation between a firm's accounting conservatism and management's issuance of quantitative earnings forecasts. Using three measures of conservatism from prior literature, along with two aggregate measures, we find a negative association between conservatism and the...
