Why do managers explain earnings forecasts?
Article Abstract:
The reasons behind the managers of larger firms and firms in less regulated industries explain their earnings forecasts are discussed. It is shown that the attribution incidence is related in predictable ways to a set of variables that jointly proxy for the costs and benefits of additional voluntary disclosure.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
Discussion of why do managers voluntarily issue cash flow forecasts?
Article Abstract:
The feasibility of disclosing cash flow forecasts, which exhibit firm's economic performance, is examined.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
Why do managers voluntarily issue cash flow forecasts?
Article Abstract:
The trend in disclosing cash flow forecasts, which exhibit firm's economic performance, is examined.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Voluntary disclosure of management earnings forecasts in IPO prospectuses. Discussion of Voluntary disclosure of management earnings forecasts in IPO prospectuses
- Abstracts: Managerial cognition, sunk costs, and the evolution of industry structure. Guest editors' introduction to the special issue
- Abstracts: Learning to predict human error: issues of acceptability, reliability and validity. Virtuality in human supervisory control: assessing the effects of psychological and social remoteness
- Abstracts: Current developments. Partnerships - IRS revokes rev. rule 2004-43 and will issue anti-mixing bowl regulations
- Abstracts: Eco-friendly insect management. Reverse engineering gene regulatory networks. Genetic engineering of an immunotoxin to eliminate pulmonary vascular leak in mice