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Keywords: meet and beat earnings benchmark
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Journal Articles
Journal of Forensic Accounting Research (2024) 9 (1): 392–416.
Published: 01 December 2024
... sources cited in the text. JEL Classifications : G12; M41. The meeting/beating earnings benchmark (hereafter, MBE) setting provides us with an ideal setting to explore our research question. The market penalizes firms for target missing and rewards firms for target beating (e.g., Bartov, Givoly...
