... in Appendix A. Editor's note: Accepted by Laurence van Lent, under the Senior Editorship of Mary E. Barth. 1 4 2020 1 4 2021 2022 weather-induced mood optimism management earnings forecasts Reason is, and ought to be, the slave of the passions, and can never pretend...

... 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...

...Frank Heflin; William J. Kross; Inho Suk ABSTRACT We document that the effect of Regulation Fair Disclosure (FD) on public management earnings forecasts (MFs) is asymmetric. Our results suggest that FD increased managers' use of MFs as a downward-guidance mechanism to help achieve meeting...

.... management earnings forecasts voluntary disclosure capital expenditure investment capital budgeting managerial ability forecasting ability Capital budgeting is one of the most fundamental and important responsibilities of firm...

... in the text. Editor's note: Accepted by Beverly R. Walther. April 2011 June 2013 2013 forecast bias horizon problem management earnings forecasts managerial myopia CEO retirement Our results indicate that retiring CEOs...