Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Once Bitten, Twice Shy: The Relation between Outcomes of Earnings Guidance and Management Guidance Strategy

The Accounting Review (2010) 85 (6): 1951–1984.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Navigating transparency: The interplay of ESG disclosure and voluntary earnings guidance
  • Anna Agapova
  • Tatiana King
  • Mikko Ranta
International Review of Financial Analysis (2025) 97: 103813.
Mandatory Monthly Sales Disclosure and the Information Content of Earnings
  • Hsueh-Tien Lu
  • Hua Christine Xin
The International Journal of Accounting (2024) 59 (01)
The impact of news media coverage on voluntary disclosure
  • Brandon Lock
Contemporary Accounting Research (2024) 41 (4): 2354.
Big Data Analytics and Management Forecasting Behavior
  • Beng Wee Goh
  • Na Li
  • Tharindra Ranasinghe
Accounting Horizons (2024) 38 (3): 59.
Pressures From Media Coverage: Evidence on Managing Earnings Toward Earnings Guidance
  • Matthew Cedergren
  • Ting Luo
  • Xing Xiao
  • Jianqiao Yu
Journal of Accounting, Auditing & Finance (2023)
Taking a Sick Day: The Effect of Paid Sick Leave Mandates on Financial Reporting Outcomes
  • Adam S. Koch
  • Yi Liang
SSRN Electronic Journal (2023)
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins
  • Jing Chen
  • Michael J. Jung
  • Michael Tang
The British Accounting Review (2023) 55 (6): 101219.
The Precision of Point Forecasts
  • Hamilton Scott Asay
  • Paul Hribar
  • Claire Quinto
SSRN Electronic Journal (2023)
The association between quarter length, forecast errors, and firms’ voluntary disclosures
  • Stephen A. Hillegeist
  • James P. Kavourakis
  • Matthew Pinnuck
Accounting & Finance (2023) 63 (2): 1885.
As-Reported Corporate Issued Guidance
  • William J. Mayew
  • Jedson Pinto
  • Xiaoxi Wu
SSRN Electronic Journal (2023)
The Effect of Managerial Adverse Experience on Financial Reporting
  • Thomas R. Kubick
  • Yijun Li
The Accounting Review (2023) 98 (3): 307.
Internal audit function and the precision and accuracy of management forecasts
  • Indranil Bardhan
  • Shu Lin
  • Lizhong Hao
Journal of Management and Governance (2023) 27 (4): 1339.
Annual Earnings Guidance and the Smoothing of Analysts’ Multi-Period Forecasts
  • Jianchuan Luo
  • Joshua Ronen
  • Ron Shalev
  • Michael (Minye) Tang
Journal of Accounting, Auditing & Finance (2022) 37 (4): 874.
Consistency in Management Earnings Guidance Patterns
  • Michael Minye Tang
The International Journal of Accounting (2022) 57 (01)
Industry Peer Competition and Management Earnings Forecasts
  • Lin Chen
  • Dongfang Nie
  • Yuan Shi
Journal of Corporate Accounting & Finance (2022) 33 (4): 191.
Does Motivated Reasoning Affect the Informativeness of Management Guidance following an Acquisition?
  • Olivia Huseman
SSRN Electronic Journal (2022)
CFO Gaps: Determinants and Impact on the Corporate Information Environment
  • Xia Chen
  • Na Li
  • An-Ping Lin
The Accounting Review (2022) 97 (6): 173.
Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses
  • Youngdeok Lim
  • Hyung Il Oh
Abacus (2022) 58 (2): 365.
CFO Gaps: Determinants and Impact on the Corporate Information Environment
  • Xia Chen
  • Na Li
  • An-Ping Lin
SSRN Electronic Journal (2022)
The Rewards for Meeting or Beating Managers' Own Earnings Guidance
  • Kai Wai Hui
  • Alfred Zhu Liu
  • Yao Zhang
Accounting Horizons (2021) 35 (1): 87.
Credit Availability and Voluntary Disclosures: Evidence from Interstate Bank Branching Deregulation
  • Nargess Golshan
SSRN Electronic Journal (2021)
Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts
  • Amy P. Hutton
  • Phillip C. Stocken
Journal of Financial Reporting (2021) 6 (1): 87.
Management Earnings Guidance as a Commitment Device
  • Dirk E. Black
  • Brandon Gipper
  • Phillip C. Stocken
SSRN Electronic Journal (2021)
Withdrawal of Management Earnings Guidance During the COVID-19 Pandemic
  • Aurelius Aaron
  • Jian Kang
  • Jeffrey Ng
  • Tjomme O. Rusticus
SSRN Electronic Journal (2021)
Are more able managers good future tellers? Learning from Japan
  • Souhei Ishida
  • Takuma Kochiyama
  • Akinobu Shuto
Journal of Accounting and Public Policy (2021) 40 (4): 106815.
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†
  • John L. Campbell
  • Jenna D'Adduzio
  • Jimmy F. Downes
  • Steven Utke
Contemporary Accounting Research (2021) 38 (3): 2302.
Societal Trust and Management Earnings Forecasts
  • Yuyan Guan
  • Gerald J. Lobo
  • Albert Tsang
  • Xiangang Xin
The Accounting Review (2020) 95 (5): 149.
Top executives’ school-tie connections and management forecast disclosure
  • Jianqiao Yu
  • Ting Luo
China Journal of Accounting Studies (2020) 8 (2): 214.
Mandatory IFRS adoption and management forecasts: The impact of enforcement changes
  • Zhaoyang Gu
  • Jeff Ng
  • Albert Tsang
China Journal of Accounting Research (2019) 12 (1): 33.
Investor Reaction to Disclosure of Past Performance and Future Plans
  • Scott A. Emett
The Accounting Review (2019) 94 (5): 165.
Short Selling and Firms' Disclosure of Bad News: Evidence from Regulation SHO
  • Gregory J. Clinch
  • Wei Li
  • Yunyan Zhang
Journal of Financial Reporting (2019) 4 (1): 1.
Does the Financial Reporting for Income Tax Expense Affect Financial Reporting Quality? Evidence from the Timeliness of Goodwill Impairments
  • Zachary King
  • Dan Lynch
  • Bridget Stomberg
  • Steven Utke
SSRN Electronic Journal (2019)
Financial Journalism and Quarterly Earnings Guidance
  • Jihun Bae
  • Robin Litjens
  • Chul Won Park
  • Yachang Zeng
SSRN Electronic Journal (2019)
Are More Able Managers Good Future Tellers? Learning from Japan
  • Souhei Ishida
  • Takuma Kochiyama
  • Akinobu Shuto
SSRN Electronic Journal (2018)
Examination of the information content of management range forecasts
  • Panagiotis I. Chronopoulos
  • Georgia Siougle
Research in International Business and Finance (2018) 46: 201.
How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency
  • Michael Tang
  • Shankar Venkataraman
The Accounting Review (2018) 93 (3): 327.
How informative is qualitative management earnings guidance?
  • Matthew Hart
Advances in Accounting (2018) 41: 59.
Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence
  • Mirko Stanislav Heinle
  • Delphine Samuels
  • Daniel Taylor
SSRN Electronic Journal (2018)
Walking the Line between Reducing Information Asymmetry and Protecting Proprietary Information: Management Forecasts by Newly Public Firms
  • Mei Feng
  • Ioannis V. Floros
  • Shane A. Johnson
  • Zhejia Ling
SSRN Electronic Journal (2018)
Market uncertainty and earnings guidance
  • Anna Agapova
  • Jeff Madura
The Quarterly Review of Economics and Finance (2016) 61: 97.
Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance
  • Brady Twedt
The Accounting Review (2016) 91 (1): 317.
Cost of Capital Free-Riders
  • Stephen P. Baginski
  • Lisa A. Hinson
The Accounting Review (2016) 91 (5): 1291.
How do analysts interpret management range forecasts?
  • Michael Tang
  • Paul Zarowin
  • Li Zhang
Accounting, Organizations and Society (2015) 42: 48.
Management Earnings Forecasts and Financial Distress by Credit Ratings
  • Chi Keung Man
SSRN Electronic Journal (2015)
Meeting or Beating Management Forecasts: Implications for Managerial Talent
  • Kai Wai Hui
  • Shiheng Wang
  • Yao Zhang
SSRN Electronic Journal (2015)
Making the same mistake all over again: CEO overconfidence and corporate resistance to corrective feedback
  • Guoli Chen
  • Craig Crossland
  • Shuqing Luo
Strategic Management Journal (2015) 36 (10): 1513.
The importance of the internal information environment for tax avoidance
  • John Gallemore
  • Eva Labro
Journal of Accounting and Economics (2015) 60 (1): 149.
Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
  • ALVIS K. LO
Journal of Accounting Research (2014) 52 (2): 541.
How Do Analysts Interpret Management Range Forecasts?
  • Michael (Minye) Tang
  • Paul Zarowin
  • Li Zhang
SSRN Electronic Journal (2014)
Does the midpoint of range earnings forecasts represent managers’ expectations?
  • William Ciconte
  • Marcus Kirk
  • Jennifer Wu Tucker
Review of Accounting Studies (2014) 19 (2): 628.
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept