Factors Associated with the Disclosure of Managers' Forecasts.

William Ruland · Samuel S. Tung

132 citations0/0 files storedThe Accounting Review

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

Abstract

Abstract Examines the motivation of managers to release forecasts of future earnings. Comparison of four potential motivating factors; Ownership structure and capital offerings; Analysts' forecast errors as indications of good news.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1984Corporate financing and investment decisions when firms have information that investors do not have 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION 1985Dividend Policy under Asymmetric Information 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test 1990Information quality and discretionary disclosure 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations 1986Why do managers voluntarily release earnings forecasts?

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