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Keywords: material deviations
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Journal Articles
The Accounting Review (2022) 97 (7): 347–377.
Published: 01 November 2022
... spreads. While research has explored the disclosures managers make when initially issuing guidance, there is limited evidence on whether and how managers communicate updates or revisions of forecasts. We focus on the disclosures surrounding “material deviations” or situations in which the initial forecast...