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Why do managers voluntarily release earnings forecasts?
8 references·16 citing·42 second hop
Why do managers voluntarily release earnings forecasts? (1986)Why do managers voluntarily release earni…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations (1984)Corporate Managers' Earnings …Discretionary disclosure (1983)Discretionary disclosureThe Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate Forecasts of Earnin…Job Market Signaling (1973)Job Market SignalingThe Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media (2017)Do Firms Strategically Dissem…The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions (2014)The Impact of Strategic Relev…The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)The Association between Susta…Management Forecast Quality and Capital Investment Decisions (2013)Management Forecast Quality a…Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting (2012)Does the Voluntary Adoption o…CEO Ability and Management Earnings Forecasts * (2011)CEO Ability and Management Ea…To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance* (2010)To Guide or Not to Guide? Cau…Voluntary disclosure in the annual reports of an emerging country: The case of Qatar (2009)Voluntary disclosure in the a…Earnings guidance and market uncertainty (2009)Earnings guidance and market …The determinants and characteristics of voluntary disclosure by Indian banking companies (2007)The determinants and characte…The Association between Board Composition and Different Types of Voluntary Disclosure (2007)The Association between Board…Insider Trading and Voluntary Disclosures (2006)Insider Trading and Voluntary…Earnings Management: The Effect of Ex Ante Earnings Expectations (2000)Earnings Management: The Effe…DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)DISCRETIONARY DISCLOSURE OF R…Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices (1990)Voluntary Forecast Disclosure…Signalling by direct disclosure under asymmetric information (1986)Signalling by direct disclosu…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Measuring security price performance (1980)Earnings Management During Import Relief Investigations (1991)Event Studies in Economics and Finance (1997)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Analyst Coverage and Intangible Assets (2001)Information and the Cost of Capital (2004)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Handbook of Labor Economics (1989)Do Family Firms Provide More or Less Voluntary Disclosure? (2008)The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading (2015)An Empirical Evaluation of Accounting Income Numbers (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)Capital markets research in accounting (2001)Does disclosure deter or trigger litigation? (2005)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)
this work references cited by second hop

References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1973Job Market Signaling16,329 cited
  • 1983Discretionary disclosure3,477 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations600 cited

Cited by

  • 2006Insider Trading and Voluntary Disclosures544 cited
  • 2007The Association between Board Composition and Different Types of Voluntary Disclosure527 cited
  • 2011CEO Ability and Management Earnings Forecasts *508 cited
  • 1990Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices470 cited
  • 2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports464 cited
  • 2012Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting416 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2013Management Forecast Quality and Capital Investment Decisions395 cited
  • 2017Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media382 cited
  • 2009Voluntary disclosure in the annual reports of an emerging country: The case of Qatar318 cited
  • 2014The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions317 cited
  • 2007The determinants and characteristics of voluntary disclosure by Indian banking companies316 cited
  • 2000Earnings Management: The Effect of Ex Ante Earnings Expectations314 cited
  • 1992DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS309 cited
  • 2009Earnings guidance and market uncertainty308 cited
  • 2010To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance*304 cited
  • 1986Signalling by direct disclosure under asymmetric information298 cited