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Keywords: management earnings forecasts
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Journal Articles
The Accounting Review (2022) 97 (3): 179–203.
Published: 01 May 2022
... by emotions. 4 weather-induced mood optimism management earnings forecasts Reason is, and ought to be, the slave of the passions, and can never pretend to any other office than to serve and obey them. — David Hume (1896) H1: Managers exposed to more sunshine make...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (5): 149–184.
Published: 01 September 2020
... as a substitute for country-level formal institutions in terms of its implications for management earnings forecast (MEF) issuance. Additionally, we find a stronger relationship between firm-level commitment to credible disclosure and MEFs in low-trust countries, suggesting that country-level societal trust...
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (1): 331–365.
Published: 01 January 2014
... Consistent with our prediction, we find that firms providing more accurate forecasts invest more efficiently in capital expenditures. management earnings forecasts voluntary disclosure capital expenditure investment capital budgeting managerial...
Journal Articles