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Keywords: meet or beat analyst forecasts
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Journal Articles
Meeting-or-Beating, Earnings Management, and Investor Sensitivity after the Scandals
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (4): 847–867.
Published: 01 December 2014
... of 201310043.01. January 2013 May 2014 2014 earnings management meet or beat analyst forecasts Sarbanes-Oxley Act An existing stream of accounting literature examines the market reaction to small earnings surprises. Bartov, Givoly, and Hayn (2002 ; hereafter BGH) document...