-
1
-
-
20444470173
-
The association between outside directors, institutional investors and the properties of management earnings forecasts
-
Ajinkya B., Bhojraj S., Sengupta P. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research 2005, 43:343-376.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 343-376
-
-
Ajinkya, B.1
Bhojraj, S.2
Sengupta, P.3
-
2
-
-
0000839001
-
Corporate mangers' earnings forecasts and symmetrical adjustments of market expectations
-
Ajinkya B., Gift M. Corporate mangers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research 1984, 22:425-444.
-
(1984)
Journal of Accounting Research
, vol.22
, pp. 425-444
-
-
Ajinkya, B.1
Gift, M.2
-
3
-
-
34547135932
-
Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance
-
Anilowski C., Feng M., Skinner D. Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. Journal of Accounting and Economics 2007, 44:36-63.
-
(2007)
Journal of Accounting and Economics
, vol.44
, pp. 36-63
-
-
Anilowski, C.1
Feng, M.2
Skinner, D.3
-
4
-
-
0242420214
-
The impact of split adjusting and rounding on analysts' forecast error calculations
-
Baber W., Kang S. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizon 2002, 16:277-289.
-
(2002)
Accounting Horizon
, vol.16
, pp. 277-289
-
-
Baber, W.1
Kang, S.2
-
5
-
-
0345447646
-
Regulation Fair Disclosure and earnings information: market, analyst and corporate responses
-
Bailey W., Li H., Mao C., Zhong R. Regulation Fair Disclosure and earnings information: market, analyst and corporate responses. The Journal of Finance 2003, 58:2487-2514.
-
(2003)
The Journal of Finance
, vol.58
, pp. 2487-2514
-
-
Bailey, W.1
Li, H.2
Mao, C.3
Zhong, R.4
-
6
-
-
0032264834
-
Discretionary management earnings forecast disclosures
-
Bamber L., Cheon Y. Discretionary management earnings forecast disclosures. Journal of Accounting Research 1998, 36:167-190.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 167-190
-
-
Bamber, L.1
Cheon, Y.2
-
7
-
-
0000868408
-
The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision
-
Baginski S., Hassell J. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review 1990, 65:175-190.
-
(1990)
The Accounting Review
, vol.65
, pp. 175-190
-
-
Baginski, S.1
Hassell, J.2
-
8
-
-
0036003618
-
The effect of legal environment on voluntary disclosure: evidence from management earnings forecasts issued in US and Canadian markets
-
Baginski S., Hassell J., Kimbrough M. The effect of legal environment on voluntary disclosure: evidence from management earnings forecasts issued in US and Canadian markets. The Accounting Review 2002, 77:25-50.
-
(2002)
The Accounting Review
, vol.77
, pp. 25-50
-
-
Baginski, S.1
Hassell, J.2
Kimbrough, M.3
-
9
-
-
0033235090
-
Market rewards associated with patterns of increasing earnings
-
Barth M., Elliott J., Finn M. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 1999, 37:387-413.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 387-413
-
-
Barth, M.1
Elliott, J.2
Finn, M.3
-
11
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan C. Disclosure level and the cost of equity capital. The Accounting Review 1997, 72:323-349.
-
(1997)
The Accounting Review
, vol.72
, pp. 323-349
-
-
Botosan, C.1
-
13
-
-
18944372804
-
A temporal analysis of quarterly earnings thresholds: propensities and valuation consequences
-
Brown L., Caylor M. A temporal analysis of quarterly earnings thresholds: propensities and valuation consequences. The Accounting Review 2005, 80:423-440.
-
(2005)
The Accounting Review
, vol.80
, pp. 423-440
-
-
Brown, L.1
Caylor, M.2
-
14
-
-
79951511100
-
-
Analysts' conflict of interest and biases in earnings forecasts. Working paper, University of Illinois at Urbana-Champaign.
-
Chan, L., Karceski, J., Lakonishok, J., 2003. Analysts' conflict of interest and biases in earnings forecasts. Working paper, University of Illinois at Urbana-Champaign.
-
(2003)
-
-
Chan, L.1
Karceski, J.2
Lakonishok, J.3
-
15
-
-
79951516350
-
-
Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance. Working paper, University of Washington.
-
Chen, S., Matsumoto, D., Rajgopal, S., 2008. Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance. Working paper, University of Washington.
-
(2008)
-
-
Chen, S.1
Matsumoto, D.2
Rajgopal, S.3
-
16
-
-
79951509495
-
-
Surprising absence of scale for forecast error magnitudes and forecast dispersion. Working paper, Yale University.
-
Cheong, F., Thomas, J., 2009. Surprising absence of scale for forecast error magnitudes and forecast dispersion. Working paper, Yale University.
-
(2009)
-
-
Cheong, F.1
Thomas, J.2
-
17
-
-
33749345494
-
Expectations management and beatable targets: How do analysts react to explicit earnings guidance?
-
Cotter J., Tuna I., Wysocki P. Expectations management and beatable targets: How do analysts react to explicit earnings guidance?. Contemporary Accounting Research 2006, 23(3):593-624.
-
(2006)
Contemporary Accounting Research
, vol.23
, Issue.3
, pp. 593-624
-
-
Cotter, J.1
Tuna, I.2
Wysocki, P.3
-
18
-
-
84952094529
-
Detection of influential observations in linear regression
-
Cook R. Detection of influential observations in linear regression. Technometrics 1977, 19:15-18.
-
(1977)
Technometrics
, vol.19
, pp. 15-18
-
-
Cook, R.1
-
20
-
-
84942585214
-
Disclosure, liquidity, and the cost of capital
-
Diamond D., Verrecchia R. Disclosure, liquidity, and the cost of capital. The Journal of Finance 1991, 46:1325-1359.
-
(1991)
The Journal of Finance
, vol.46
, pp. 1325-1359
-
-
Diamond, D.1
Verrecchia, R.2
-
21
-
-
23944509011
-
Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto
-
Durtschi C., Easton P. Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. Journal of Accounting Research 2005, 43:557-592.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 557-592
-
-
Durtschi, C.1
Easton, P.2
-
22
-
-
2442609381
-
Information and the cost of capital
-
Easly D., O'Hara M. Information and the cost of capital. The Journal of Finance 2004, 59:1553-1583.
-
(2004)
The Journal of Finance
, vol.59
, pp. 1553-1583
-
-
Easly, D.1
O'Hara, M.2
-
26
-
-
0037289352
-
Regulation FD and the financial information environment: early evidence
-
Heflin F., Subramanyam K., Zhang Y. Regulation FD and the financial information environment: early evidence. The Accounting Review 2003, 78:1-37.
-
(2003)
The Accounting Review
, vol.78
, pp. 1-37
-
-
Heflin, F.1
Subramanyam, K.2
Zhang, Y.3
-
27
-
-
29844453199
-
Determinants of managerial earnings guidance prior to Regulation Fair Disclosure and bias in analysts' earnings forecasts
-
Hutton A. Determinants of managerial earnings guidance prior to Regulation Fair Disclosure and bias in analysts' earnings forecasts. Contemporary Accounting Research 2005, 22(4):867-914.
-
(2005)
Contemporary Accounting Research
, vol.22
, Issue.4
, pp. 867-914
-
-
Hutton, A.1
-
28
-
-
0346267870
-
The role of supplementary statements with management earnings forecasts
-
Hutton A., Miller G., Skinner D. The role of supplementary statements with management earnings forecasts. Journal of Accounting Research 2003, 41:867-890.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 867-890
-
-
Hutton, A.1
Miller, G.2
Skinner, D.3
-
29
-
-
0000261213
-
To warn or not to warn: management disclosures in the face of an earnings surprise
-
Kasznik R., Lev B. To warn or not to warn: management disclosures in the face of an earnings surprise. The Accounting Review 1995, 70:113-134.
-
(1995)
The Accounting Review
, vol.70
, pp. 113-134
-
-
Kasznik, R.1
Lev, B.2
-
30
-
-
0036628373
-
Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices
-
Kasznik R., Mcnichols M. Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices. Journal of Accounting research 2002, 40:727-759.
-
(2002)
Journal of Accounting research
, vol.40
, pp. 727-759
-
-
Kasznik, R.1
Mcnichols, M.2
-
31
-
-
0042929878
-
What insiders know about future earnings and how they use it: evidence from insider trades
-
Ke B., Huddart S., Petroni K. What insiders know about future earnings and how they use it: evidence from insider trades. Journal of Accounting and Economics 2003, 35:315-346.
-
(2003)
Journal of Accounting and Economics
, vol.35
, pp. 315-346
-
-
Ke, B.1
Huddart, S.2
Petroni, K.3
-
32
-
-
0001427287
-
Expectations adjustment via timely management forecasts: review, synthesis, and suggestions for future research
-
King R., Pownall G., Waymire G. Expectations adjustment via timely management forecasts: review, synthesis, and suggestions for future research. Journal of Accounting Literature 1990, 9:113-144.
-
(1990)
Journal of Accounting Literature
, vol.9
, pp. 113-144
-
-
King, R.1
Pownall, G.2
Waymire, G.3
-
34
-
-
84986792477
-
Evidence on the motivation for management forecasts of corporate earnings
-
Kross W., Lewellen W., Ro B. Evidence on the motivation for management forecasts of corporate earnings. Managerial and Decision Economics 1994, 15:187-200.
-
(1994)
Managerial and Decision Economics
, vol.15
, pp. 187-200
-
-
Kross, W.1
Lewellen, W.2
Ro, B.3
-
35
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosures
-
Lang M., Lundholm R. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 1993, 31:246-271.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
36
-
-
0001918670
-
Voluntary forecast disclosure, nondisclosure, and stock prices
-
Lev B., Penman S. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research 1990, 28:49-76.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 49-76
-
-
Lev, B.1
Penman, S.2
-
37
-
-
79951513552
-
-
Analysts' response to earnings management. Working paper, Northwestern University.
-
Liu, X., 2003. Analysts' response to earnings management. Working paper, Northwestern University.
-
(2003)
-
-
Liu, X.1
-
38
-
-
0035995637
-
Management's incentives to guide analysts' forecasts
-
Matsumoto R. Management's incentives to guide analysts' forecasts. The Accounting Review 2002, 77:483-514.
-
(2002)
The Accounting Review
, vol.77
, pp. 483-514
-
-
Matsumoto, R.1
-
39
-
-
0035598330
-
The effect of missing a quarterly earnings benchmark on the CEO's annual bonus
-
Matsunaga S., Park C. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus. The Accounting Review 2001, 76:313-332.
-
(2001)
The Accounting Review
, vol.76
, pp. 313-332
-
-
Matsunaga, S.1
Park, C.2
-
40
-
-
0002586234
-
Evidence of information asymmetries from management earnings forecasts and stock returns
-
McNichols M. Evidence of information asymmetries from management earnings forecasts and stock returns. The Accounting Review 1989, 66:1-27.
-
(1989)
The Accounting Review
, vol.66
, pp. 1-27
-
-
McNichols, M.1
-
42
-
-
0036004080
-
Earnings performance and discretionary disclosure
-
Miller G. Earnings performance and discretionary disclosure. Journal of Accounting Research 2002, 40:173-204.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 173-204
-
-
Miller, G.1
-
43
-
-
11244287728
-
The walkdown to beatable analyst forecasts: the role of equity issuance and insider trading incentives
-
Richardson S., Teoh S., Wysocki P. The walkdown to beatable analyst forecasts: the role of equity issuance and insider trading incentives. Contemporary Accounting Research 2004, 21:885-924.
-
(2004)
Contemporary Accounting Research
, vol.21
, pp. 885-924
-
-
Richardson, S.1
Teoh, S.2
Wysocki, P.3
-
44
-
-
27844536188
-
Credibility of management forecasts
-
Rogers J., Stocken P. Credibility of management forecasts. The Accounting Review 2005, 80:1233-1260.
-
(2005)
The Accounting Review
, vol.80
, pp. 1233-1260
-
-
Rogers, J.1
Stocken, P.2
-
45
-
-
21344476154
-
Why firms voluntarily disclose bad news
-
Skinner D. Why firms voluntarily disclose bad news. Journal of Accounting Research 1994, 32:38-60.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 38-60
-
-
Skinner, D.1
-
46
-
-
52649103582
-
Earnings surprises, growth expectations, and stock returns: don't let an earnings torpedo sink you portfolio
-
Skinner D., Sloan R. Earnings surprises, growth expectations, and stock returns: don't let an earnings torpedo sink you portfolio. Review of Accounting Studies 2002, 7:289-312.
-
(2002)
Review of Accounting Studies
, vol.7
, pp. 289-312
-
-
Skinner, D.1
Sloan, R.2
-
47
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings?
-
Sloan R. Do stock prices fully reflect information in accruals and cash flows about future earnings?. The Accounting Review 1996, 71:289-315.
-
(1996)
The Accounting Review
, vol.71
, pp. 289-315
-
-
Sloan, R.1
-
48
-
-
79951516565
-
-
Adherence to a certain earnings target: the priority rule. Working paper, SUNY at Buffalo.
-
Suk, I., 2009. Adherence to a certain earnings target: the priority rule. Working paper, SUNY at Buffalo.
-
(2009)
-
-
Suk, I.1
-
49
-
-
0002802962
-
Why do managers voluntarily release earnings forecast?
-
Trueman B. Why do managers voluntarily release earnings forecast?. Journal of Accounting and Economics 1986, 8:53-72.
-
(1986)
Journal of Accounting and Economics
, vol.8
, pp. 53-72
-
-
Trueman, B.1
-
51
-
-
36749059518
-
Private earnings guidance and its implications for disclosure regulation
-
Wang I. Private earnings guidance and its implications for disclosure regulation. The Accounting Review 2007, 82:1299-1332.
-
(2007)
The Accounting Review
, vol.82
, pp. 1299-1332
-
-
Wang, I.1
-
52
-
-
0000687228
-
Earnings volatility and voluntary management forecast disclosure
-
Waymire G. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research 1985, 23:268-295.
-
(1985)
Journal of Accounting Research
, vol.23
, pp. 268-295
-
-
Waymire, G.1
-
53
-
-
0030306683
-
The relation between a prior earnings forecast by management and analyst response to a current management forecast
-
Williams P. The relation between a prior earnings forecast by management and analyst response to a current management forecast. The Accounting Review 1996, 71:103-113.
-
(1996)
The Accounting Review
, vol.71
, pp. 103-113
-
-
Williams, P.1
|