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Keywords: management forecasts
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Journal Articles
The Accounting Review (2023) 98 (5): 429–454.
Published: 01 September 2023
... and judgments. JEL Classifications: M41; D91; G41; G31. 22 11 2021 01 12 2022 14 12 2022 2023 corporate investments inventories financial misreporting management forecasts optimistic expectations motivated reasoning The authors thank Clifton Green, Inder Khurana...
Journal Articles
The Accounting Review (2022) 97 (2): 397–426.
Published: 01 March 2022
... that higher-degree connections can have an economically significant effect on the accuracy of management forecasts, regardless of firms' board interlocks. Further analyses point toward well-connected directors' ability to provide managers with valuable advice in a forecasting context, which complements...
Journal Articles
The Accounting Review (2022) 97 (1): 315–339.
Published: 01 January 2022
... 2022 actively managed funds earnings announcements management forecasts information processing price efficiency trading volume This study examines the response of actively managed funds (AMFs) to information released at earnings announcements (EAs). Active fund managers ran...
Journal Articles
The Accounting Review (2021) 96 (1): 273–297.
Published: 01 January 2021
... successful innovation and subsequent voluntary disclosure. In cross-sectional tests, we find the positive link between innovation and management forecasts to be especially strong in settings where investor demand for voluntary disclosure is high. Regulation Fair Disclosure (Reg FD) curtailed private...
Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
.... Supplemental material can be accessed by clicking the link in Appendix B. Editor's note: Accepted by Venkatesh Nagar, under the Senior Editorship of Mary E. Barth. 8 2018 12 2019 2020 disclosure management forecasts 8-K filings information quality liquidity institutional...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (4): 73–102.
Published: 01 July 2020
...Jeremy Bertomeu; Paul Ma; Iván Marinovic ABSTRACT We estimate a dynamic model of voluntary disclosure, using annual management forecasts of earnings, that features a manager with price motives and an uncertain, but persistent, information endowment. Our estimates imply that: (1) managers face...
Journal Articles
The Accounting Review (2019) 94 (5): 319–348.
Published: 01 September 2019
...Albert Tsang; Fei Xie; Xiangang Xin ABSTRACT We examine the impact of foreign institutional investors on firms' voluntary disclosure practices measured by management forecasts. In a sample of 32 non-U.S. countries, we find that, on average, foreign institutional investments lead to improved...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (1): 299–326.
Published: 01 January 2019
... at Duke University. Editor's note: Accepted by Mark T. Bradshaw, under the Senior Editorship of Mark L. DeFond. October 2016 April 2018 2019 voluntary disclosure management forecasts credit rating agencies CRA reputation statistical learning content analytics...
Journal Articles
The Accounting Review (2016) 91 (5): 1291–1313.
Published: 01 September 2016
...Stephen P. Baginski; Lisa A. Hinson ABSTRACT We document the interrelationship of disclosure policy decisions among firms by providing evidence that the cessation of quarterly management forecast guidance by 656 firms (“stoppers”) during 2004–2009 is associated with a pursuant increase...
Journal Articles
Journal Articles
The Accounting Review (2013) 88 (5): 1769–1804.
Published: 01 September 2013
...Edward Xuejun Li ABSTRACT: Extant research on voluntary disclosure about future prospects has focused on two forward-looking disclosure mechanisms: management forecasts and conference calls. This study examines the accelerated filing of material contracts as another type of future-related...