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Are firms more concerned about analysts' earnings forecasts after the split-share structure reform? : evidence from China

Xi, Xunzhuo; Chen, Can; Huang, Rong; Tang, Feng - In: International journal of accounting and information … 32 (2024) 3, pp. 411-429

Persistent link: https://www.econbiz.de/10014549184

Earnings management and analyst forecast

Du, Bingze; Yu, Jing; Fu, Liling; Ding, Jing - In: Finance research letters 62 (2024) 2, pp. 1-7

Persistent link: https://www.econbiz.de/10014531135

Do analysts predict managed or unmanaged earnings?

Qureshi, Qazi Ghulam Mustafa; Mard, Yves; Aubert, François - In: Eurasian business review 14 (2024) 2, pp. 527-545

Persistent link: https://www.econbiz.de/10015078892

Abnormal disclosure tone in MD&A and analysts' earnings forecast : evidence from China

Yan, Sibei; Hwang, Iny; Jung, Hyung-Rok; Jung, Taejin - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 8, pp. 1858-1874

Persistent link: https://www.econbiz.de/10014567124

The Credibility of Management Earnings Forecasts for Firms that Meet or Beat Analysts’ Forecast Benchmarks

Bryan, Daniel M.; Rakow, KC; Tiras, Samuel L.; Wilson, … - 2021

. We examine this link by testing whether management earnings forecasts (MEFs) of firms meeting/beating analysts’ forecast … benchmarks exhibit greater credibility than MEFs of firms missing these benchmarks, based on the informativeness of forecast news …. We find for meet/beat firms, the association of forecast news with cumulative abnormal returns is stronger than for miss …

Persistent link: https://www.econbiz.de/10013251848

Analysts' forecast optimism : the effects of managers' incentives on analysts' forecasts

Brown, Anna; Lin, Guoyu; Zhou, Aner - In: Journal of behavioral and experimental finance 35 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10014227618

Making Sense of Cents : An Examination of Firms that Marginally Miss or Beat Analyst Forecasts

Bhojraj, Sanjeev - 2009

This paper examines the performance consequences of cutting discretionary expenditures and managing accruals to exceed analyst forecasts. We show that firms that just beat analyst forecasts with low quality earnings exhibit a short-term stock price benefit relative to firms that miss forecasts...

Persistent link: https://www.econbiz.de/10013157799

Auditor-provided tax services and earnings management in tax expense : the importance of audit committees

Lisic, Ling Lei - In: Journal of accounting, auditing & finance 29 (2014) 3, pp. 340-366

Persistent link: https://www.econbiz.de/10010383835

Audit committee cash compensation and propensity of firms to beat earnings by a large margin : conditional effects of CEO power and agency risks

Rickling, Maria F.; Sharma, Divesh S. - In: International journal of auditing : IJA 21 (2017) 3, pp. 304-323

Persistent link: https://www.econbiz.de/10011854633

Internal and external corporate governance mechanisms and earnings management: an international perspective

Zehri, Fatma; Zgarni, Inaam - In: Journal of accounting & management information systems … 19 (2020) 1, pp. 33-64

Persistent link: https://www.econbiz.de/10012388715