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Keywords: meet or beat analyst forecasts
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Journal Articles
Accounting Horizons (2014) 28 (4): 847–867.
Published: 01 December 2014
... is consistent with the market undervaluing the positive earnings surprise more for one group of firms than for the other. We use the following model to investigate future abnormal returns for MBE firms: 2014 earnings management meet or beat analyst forecasts Sarbanes-Oxley Act...