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Keywords: management forecasts
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Journal Articles
Journal of Management Accounting Research (2020) 32 (1): 79–102.
Published: 01 March 2020
... to top decile of management forecast accuracy is associated with a lower rate in the borrower's cost of debt by approximately 11.5 percent after controlling for observable borrower characteristics, creditworthiness, economic uncertainty, future performance, and other loan-specific characteristics...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 41–63.
Published: 01 September 2019
...Joseph F. Brazel; Bradley E. Lail ABSTRACT This study examines how the interplay between financial and nonfinancial measures (NFMs) affects management forecasting behavior. Building on the knowledge that NFMs are typically aligned with actual earnings and are likely incorporated into earnings...