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Keywords: management forecast
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Journal Articles
Accounting Horizons (2013) 27 (2): 347–369.
Published: 01 June 2013
... ; Farber 2005 ). We investigate one type of action not studied in prior research: changes in managers' earnings forecasting behavior. Earnings restatement events provide managers with two powerful and competing incentives regarding voluntary disclosures such as management forecasts. One incentive...