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Keywords: forecast revisions
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 347–377.
Published: 01 November 2022
... the announcement. This concurrent work complements our study on how withdrawals affect the manager's reporting reputation with investors and analysts. 13 The fundamental difference between initial guidance disclosures and earnings forecast revisions or withdrawals is that managers...
