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Keywords: management earnings forecasts
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Journal Articles
Journal of International Accounting Research (2014) 13 (2): 57–85.
Published: 01 September 2014
...Yaqi Shi; Jeong-Bon Kim; Michel L. Magnan ABSTRACT Building on the bonding hypothesis, this paper examines the economic consequences of voluntary management earnings forecasts (MFs) made by foreign firms cross-listed in the U.S. market. Our work reveals the following. First, cross-listed firms...
