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ArticleWhy do managers voluntarily release earnings forecasts?

Brett Trueman1986

Article1986

Why do managers voluntarily release earnings forecasts?

575 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Forecasting Techniques and Applications

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References

1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1973Job Market Signaling 1983Discretionary disclosure 1981Good News and Bad News: Representation Theorems and Applications 1981The Informational Role of Warranties and Private Disclosure about Product Quality 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test 1985Optimal Release of Information By Firms 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations

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2006Insider Trading and Voluntary Disclosures 2007The Association between Board Composition and Different Types of Voluntary Disclosure 2011CEO Ability and Management Earnings Forecasts *1990Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices 2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports 2012Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting

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Details

Year1986

Typearticle

Published1986-03-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations575

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(86)90010-8

openalex_workW2065061024

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2013Management Forecast Quality and Capital Investment Decisions

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