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The impact of conservatism on management earnings forecasts

Hui, Kai Wai; Matsunaga, Steven R.; Morse, Dale C. - In: Journal of accounting & economics 47 (2009) 3, pp. 192-207

Persistent link: https://www.econbiz.de/10003861698

Effective board monitoring over earnings reports and forecasts : Evidence from CFO outside director appointments

Chee, Seungmin; Matsunaga, Steven R.; Wang, Shan - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-25

Persistent link: https://www.econbiz.de/10013429266

Information aggregation to form earnings expectations : evidence from CEO networks and management forecast accuracy

Lee, Sung-han; Matsunaga, Steven R.; Oh, Peter (Seung Hwan) - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1000-1030

Persistent link: https://www.econbiz.de/10014560418

Degree of Operating Leverage, Earnings Properties, Reporting Incentives, and the Usefulness of Earnings

Cadman, Brian D. - 2019

We investigate how firm cost structure influences the information environment by studying the relation between the degree of operating leverage, earnings properties, and the usefulness of earnings to shareholders. Because the degree of operating leverage increases the impact of the incremental...

Persistent link: https://www.econbiz.de/10012899121