메뉴 건너뛰기
Contemporary Accounting Research
Volumn 11, Issue 1, 1994, Pages 423-450
The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports
Author keywords

[No Author keywords available]
Indexed keywords

EID: 84984204202     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1994.tb00450.x     Document Type: Article
Times cited : (157)
References (27)
  • 1
    • 84984252461 scopus 로고
    • Statistics Canada., Catalogue 61–210.
    • (1991)
  • 3
    • 84984156573 scopus 로고
    • Further Evidence on the Representativeness of Management Earnings Forecasts. The Accounting Review
    • (1985) , pp. 692-701
    • Cox, C.T1
  • 4
    • 0001100028 scopus 로고
    • Financial Disclosure Policy in an Entry Game. Journal of Accounting and Economics
    • (1990) , pp. 219-243
    • Darrough, M.1    Stoughton, N.2
  • 5
    • 84984235141 scopus 로고
    • Disclosure of Nonproprietary Information. Journal of Accounting Research
    • (1985) , pp. 123-145
    • Dye, R.1
  • 6
    • 84984220562 scopus 로고
    • Voluntary Financial Disclosure in an Entry Game with Continua of Types. Contemporary Accounting Research
    • (1992) , pp. 46-80
    • Feltham, G.A.1    Xie, J.Z.2
  • 8
    • 84984159635 scopus 로고
    • The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes. Journal of Accounting Research
    • (1990) , pp. 121-143
    • Gibbins, M.1    Richardson, A.2    Waterhouse, J.3
  • 9
    • 84984171075 scopus 로고
    • The Role of Warranties and Private Disclosure about Product Quality. Journal of Law and Economics
    • (1981) , pp. 461-483
    • Grossman, S.1
  • 10
    • 0000761035 scopus 로고
    • Some Economic Determinants of Accounting Policy Choice. Journal of Accounting and Economics
    • (1979) , pp. 141-161
    • Hagerman, R.L.1    Zmijewski, M.E.2
  • 11
    • 84984271251 scopus 로고
    • The Impact of Competition on Manager's Reporting Policies for Business Segments. Working Paper. Penn State University
    • (1994)
    • Harris, M.S1
  • 12
    • 84984263490 scopus 로고
    • The Representativeness of Management Earnings Forecasts. The Accounting Review
    • (1978) , pp. 836-850
    • Imhoff, E.A.1
  • 13
    • 84984212901 scopus 로고
    • Some Economic Determinants of Time‐Series Properties of Earnings. Journal of Accounting and Economics
    • (1983) , pp. 31-48
    • Lev, B.1
  • 14
    • 84984262081 scopus 로고
    • Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices. Journal of Accounting Research
    • (1990) , pp. 49-76
    • Lev, B.1    Penman, S.2
  • 15
    • 84984270156 scopus 로고
    • Evidence of Information Asymmetries from Management Earnings Forecasts and Stock Returns. The Accounting Review
    • (1989) , pp. 1-27
    • McNichols, M.1
  • 16
    • 84984276002 scopus 로고
    • Good News and Bad News: Representation Theorems and Applications. Bell Journal of Economics
    • (1981) , pp. 380-391
    • Milgrom, P.1
  • 18
    • 39149122319 scopus 로고
    • Accounting‐Based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice. Journal of Accounting and Economics
    • (1990) , pp. 65-95
    • Press, E.G.1    Weintrop, J.B.2
  • 19
    • 84984253135 scopus 로고
    • Office of the Chief Accountant of the Ontario Securities Commission (14 OSCB), 5848–5865.
    • (1991)
  • 20
    • 84984259404 scopus 로고    scopus 로고
    • Disclosures of Predecision Information in a Duopoly. Contemporary Accounting Research (forthcoming).
    • Sankar, M.R1
  • 22
    • 84984222408 scopus 로고
    • Research about Accounting and Research on How to Account. Working Paper. University of Waterloo
    • (1993)
    • Scott, W.R1
  • 23
    • 84984163700 scopus 로고
    • Why Firms Voluntarily Disclose Bad News. Journal of Accounting Research
    • (1994) , pp. 38-60
    • Skinner, D.J1
  • 25
    • 84984214863 scopus 로고
    • Discretionary Disclosure. Journal of Accounting and Economics
    • (1983) , pp. 179-194
    • Verrecchia, R.1
  • 26
    • 84984257796 scopus 로고
    • Voluntary Disclosure with a Strategic Opponent. Journal of Accounting and Economics
    • (1990) , pp. 341-363
    • Wagenhofer, A.1
  • 27
    • 84984195122 scopus 로고
    • Earnings Volatility and Voluntary Management Forecast Disclosure. Journal of Accounting Research
    • (1985) , pp. 268-295
    • Waymire, G.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.