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Keywords: forecast withdrawalsClose
Journal: The Accounting Review
The Accounting Review (2022) 97 (7): 347–377.
Published: 01 November 2022
... are communicating that their initial forecasts are no longer correct. In this context, we examine how earnings forecast withdrawals affect managers' reporting reputation, relative to earnings revisions and nondisclosure. While managers face immediate negative market consequences after withdrawals, they enjoy...