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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
... recommendation revisions earnings forecasts general analyst characteristics I rely on a two-step process to measure elicitation skill. In the first step, I calculate the length of managers’ responses to analysts’ questions during each call and standardize this measure using a within-call...
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
... of the lawsuit ( Rogers and Van Buskirk 2009 ). As the demand for or production of information provided by management decreases, I predict that investors likely demand additional information from other market participants. litigation security analysts information environment earnings forecasts...
Journal Articles