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Keywords: earnings guidance
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Journal Articles
The Accounting Review (2020) 95 (6): 73–96.
Published: 01 November 2020
..., if the customer's EA increases uncertainties regarding the supplier's future prospects, it can increase the demand for disclosure. After controlling for information incorporated in supplier returns, we find that the supplier is more likely to issue earnings guidance after the customer's EA when the EA news deviates...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (3): 1–26.
Published: 01 May 2019
... that managers possess. We tackle this challenge by constructing a proxy for managers' private bad news (residual short interest) and then perform a series of tests to validate this proxy. Using management earnings guidance and 8-K filings as measures of voluntary disclosure, we find a negative relation between...