The Role of Supplementary Statements with Management Earnings Forecasts

Journal of Accounting Research

Volumn 41, Issue 5, 2003, Pages 867-890

  Hutton, Amy P ^a   Miller, Gregory S ^b   Skinner, Douglas J ^c  

^a DARTMOUTH COLLEGE   (United States)

^b HARVARD UNIVERSITY   (United States)

^c UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0346267870     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1046/j.1475-679X.2003.00126.x     Document Type: Article

References (38)

1. ABOODY, D., AND R. KASZNIK. "CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosures." Journal of Accounting & Economics 29 (2000): 73-100.
2. AJINKYA, B. B., AND M. J. GIFT. "Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations." Journal of Accounting Research 22 (1984): 425-44.
3. BAGINSKI, S. P.; E. J. CONRAD; AND J. M. HASSELL. "The Effects of Management Forecast Precision on Equity Pricing and on the Assessment of Earnings Uncertainty." The Accounting Review 68 (1993): 913-27.
4. BAGINSKI, S. P.; J. M. HASSELL; AND W. A. HILLISON. "Voluntary Causal Disclosures: Tendencies and Capital Market Reaction." Review of Quantitative Finance and Accounting 15 (2000): 371-89.
5. BALL, R.; A. ROBIN; AND J. S. Wu. "Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries," Journal of Accounting and Economics (2003), forthcoming.
6. BAMBER, L. S., AND Y. S. CHEON. "Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices." Joumal of Accounting Research 36 (1998): 167-90.
7. BASU, S. "The Conservatism Principle and the Asymmetric Timeliness of Earnings." Journal of Accounting and Economics 24 (1997): 3-37.
8. BEAVER, W. H. "The Information Content of Annual Earnings Announcements." Journal of Accounting Research 6 (Supplement 1968): 67-92.
9. DYE, R. A. "Disclosure of Nonproprietary Information."Journal of Accounting Research 23 (1985): 123-45.
10. DYE, R. A. "Proprietary and Nonproprietary Disclosures." Journal of Business 59 (1986): 331-66.
11. EAGLY, A. H., AND S. CHAIKEN. The Psychology of Attitudes. Fort Worth; Harcourt & Brace College, 1993.
12. HAN, J. C. Y., AND J. J. WILD. "Stock Price Behavior Associated with Managers' Earnings and Revenue Forecasts." Journal of Accounting Research 29 (1991): 79-95.
13. HODGE, F.; P. E. HOPKINS; AND J. PRATT. "The Credibility of Accounting Classification: Determinants and Consequences." Working paper, University of Washington and Indiana University, 2003.
14. HOSKIN, R. E.; J. S. HUGHES; AND W. E. RICKS. "Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings" Journal of Accounting Research 24 (Supplement 1986): 1-32.
15. HUGHES, J. S., AND S. PAE. "Voluntary Disclosure of Precision Information." Journal of Accounting and Economics (2004), forthcoming.
16. JENNINGS, R. "Unsystematic Security Price Movements, Management Earnings Forecasts, and Revisions in Consensus Analyst Earnings Forecasts. " Journal of Accounting Research 25 (1987): 90-110.
17. JOHNSON, M. F.; R. KASZNIK; AND K. K. NELSON. "The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms. "Journal of Accounting Research 39 (2001): 297-327.
18. KASZNIK, R. "On the Association Between Voluntary Disclosure and Earnings Management." Journal of Accounting Research 37 (1999): 57-81.
19. KASZNIK, R., AND B. LEV. "To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise." The Accounting Review 70 (1995): 113-34.
20. KILE, C., G. POWNALL, AND G. WAYMIRE, "How Frequently Do Managers Disclose Prospective Earnings Information?" Journal of Financial Statement Analysis 3 (1998): 5-16.
21. LEV, B., AND S. H. PENMAN. "Voluntary Forecast Disclosures, Nondisclosure, and Stock Prices." Journal of Accounting Research 28 (1990): 49-76.
22. MADDALA, G. S. Econometrics. New York: McGraw-Hill, 1977.
23. MERCER, M. "The Credibility Consequences of Managers' Decisions to Provide Warnings about Unexpected Earnings." Working paper, Emory University, 2002.
24. MILLER, G. S. "Earnings Performance and Discretionary Disclosure. "Journal of Accounting Research 40 (2002): 173-204.
25. MILLER, G. S., AND J. D. PIOTROSKI. "The Role of Disclosure for High Market to Book Firms." Working paper, Harvard Business School and the University of Chicago, 2000.
26. PATELL, J. M. "Corporate Forecasts of Earnings per Share and Stock Price Behavior: Empirical Teste." Journal of Accounting Research 14 (1976): 246-76.
27. PENMAN, S. H. "An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. " Journal of Accounting Research 18 (1980): 132-60.
28. POWNALL, G.; C. WASLEY; AND G. WAYMIRE. "The Stock Price Effects of Alternative Types of Management Earnings Forecasts." The Accounting Review 68 (1993): 896-912.
29. POWNALL, G., AND G. WAYMIRE. "Voluntary Disclosure Credibility and Securities Prices: Evidence from Management Earnings Forecasts, 1969-73. " Journal of Accounting Research 27 (1989): 227-45.
30. SKINNER, D. J. "Why Firms Voluntarily Disclose Bad News." Journal of Accounting Research 32 (1994): 38-60.
31. SKINNER, D. J., AND R. G. SLOAN. "Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio." Review of Accounting Studies 7 (2002): 289-312.
32. SOFFER, L. C.; S. R. THIAGARAJAN; AND B. R. WALTHER. "Earnings Preannouncement Strategies." Review of Accounting Studies 5 (2000): 5-26.
33. TRUEMAN, B. "Why Do Managers Voluntarily Release Earnings Forecasts?" Journal of Accounting and Economics 8 (1986): 53-71.
34. VERRECCHIA, R. E. "Discretionary Disclosure." Journal of Accounting and Economics 5 (1983): 179-94.
35. WARNER, J. B.; R. L. WATTS; AND K. H. WRUCK. "Stock Prices and Top Management Changes." Journal of Financial Economics 20 (1988): 461-92.
36. WAYMIRE, G. "Additional Evidence on the Information Content of Management Earnings Forecasts." Journal of Accounting Research 22 (1984): 703-18.
37. WEISBACH. M. "Outside Directors and CEO Turnover." Journal of Financial Economics 20 (1988): 431-60.
38. YERMACK, D. "Good Timing: CEO Stock Option Awards and Company News Announcements." Journal of Finance 52 (1997): 449-75.