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Keywords: earnings forecasts
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Journal Articles
The Accounting Review (2023) 98 (3): 459–486.
Published: 01 May 2023
... to management recommendation revisions earnings forecasts general analyst characteristics Financial analysts are well positioned to contribute to the price discovery process by acquiring information and conveying their research to investors. Research has examined a number of analyst characteristics...
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (5): 247–272.
Published: 01 September 2019
...-based fixed-effect difference-in-differences design, we find that the treated firms tend to make fewer (more) management earnings forecasts relative to the control firms when they expect litigation risk to be lower (higher) following the legal event. The results are concentrated on the earnings...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (1): 183–203.
Published: 01 January 2019
... not represent in any way the views of Cornerstone Research or Stanford Law School. Editor's note: Accepted by Mark T. Bradshaw, under the Senior Editorship of Mark L. DeFond. June 2014 April 2018 2019 litigation security analysts information environment earnings forecasts...
Journal Articles