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The informativeness of earnings and management's issuance of earnings forecasts · Study

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ArticleThe informativeness of earnings and management's issuance of earnings forecasts

Clive S. Lennox2006

OA

Articlegreen2006

The informativeness of earnings and management's issuance of earnings forecasts

Clive S. Lennox · Chul Won Park

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

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Forecasting Techniques and Applications

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References

2005The economic implications of corporate financial reporting 1991Disclosure, Liquidity, and the Cost of Capital 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1994Why Firms Voluntarily Disclose Bad News 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients 1985Optimal Release of Information By Firms 1997Earnings disclosures and stockholder lawsuits 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.

Cited by

2012Assessing methods of identifying management forecasts: CIG vs. researcher collected 2016Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports 2009The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions 2012Management Forecast Accuracy and CEO Turnover 2019Litigation Risk and Voluntary Disclosure: Evidence from Legal Changes

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Details

Year2006

Typearticle

Published2006-08-08

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations220

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2006.05.001

openalex_workW2170289782

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2013

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2009The Association between Management Earnings Forecast Errors and Accruals

2009Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX