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Keywords: earnings guidance
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Journal Articles
How the Interplay between Financial and Nonfinancial Measures Affects Management Forecasting Behavior
Available to Purchase
Journal of Management Accounting Research (2019) 31 (3): 41–63.
Published: 01 September 2019
... likely to issue forecasts. As noted previously, divergence between NFMs and earnings is likely associated with uncertainty among management of the company. Consistent with this notion, when management provides earnings guidance under more divergent/uncertain conditions, we find that forecast errors...