Separating Facts from Forecasts in Financial Statements

Glover, Jonathan C.; Ijiri, Yuji; Levine, Carolyn B.; Liang, Pierre Jinghong

doi:10.2308/acch.2005.19.4.267

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Research Article| December 01 2005

Separating Facts from Forecasts in Financial Statements

Jonathan C. Glover, Professor;

Jonathan C. Glover, Professor

Carnegie Mellon University.

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Yuji Ijiri, Professor;

Yuji Ijiri, Professor

Carnegie Mellon University.

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Carolyn B. Levine, Associate Professor;

Carolyn B. Levine, Associate Professor

Carnegie Mellon University.

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Pierre Jinghong Liang, Associate Professor

Carnegie Mellon University.

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Author & Article Information

Online ISSN: 1558-7975

Print ISSN: 0888-7993

American Accounting Association

2005

Accounting Horizons (2005) 19 (4): 267–282.

https://doi.org/10.2308/acch.2005.19.4.267

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Separating Facts from Forecasts in Financial Statements

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