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Keywords: management forecast errors
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (1): 349–376.
Published: 01 January 2021
...Michael D. Kimbrough; Hanna Lee; Yue Zheng ABSTRACT We examine whether management forecast errors (MFEs), which are traditionally interpreted as backward-looking indicators of how well forecasts preempted earnings announcements, also operate as forward-looking measures that aid with predicting...
