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Keywords: disaggregation
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Journal Articles
Journal Articles
Journal of Financial Reporting (2019) 4 (1): 157–171.
Published: 01 March 2019
...Shana M. Clor-Proell; D. Eric Hirst; Lisa Koonce; Nicholas Seybert ABSTRACT Firms often issue disaggregated earnings forecasts, and prior research reveals benefits to doing so. However, we hypothesize and experimentally find that the benefits of disaggregated forecasts do not necessarily carry...