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Keywords: long-term growth
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Journal Articles
Accounting Horizons (2018) 32 (3): 1–27.
Published: 01 September 2018
... LTG forecasts when earnings performance is poor and when there is higher uncertainty over long-term growth prospects. We also find that industry-level factors play a role in the decision to issue management LTG forecasts. Specifically, we find that firms are more likely to issue LTG forecasts when...