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Why Do Managers Explain Their Earnings Forecasts?
16 references·16 citing·32 second hopsampled
Why Do Managers Explain Their Earnings Forecasts? (2004)Why Do Managers Explain Their Earnings Fo…The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Earnings disclosures and stockholder lawsuits (1997)Earnings disclosures and stoc…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)To Warn or Not to Warn: Manag…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Asset pricing and the bid-ask spread (1986)Asset pricing and the bid-ask…Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements (1985)Predisclosure Information, Fi…Differential Information and Security Market Equilibrium (1985)Differential Information and …Corporate Attributions as Strategic Illusions of Management Control (1984)Corporate Attributions as Str…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate Forecasts of Earnin…Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts (2019)Customer Concentration and Pu…A theoretical framework of external accounting communication (2017)A theoretical framework of ex…Employee Ownership and Firm Disclosure (2014)Employee Ownership and Firm D…Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis (2013)Is the Optimism in CEO’s Lett…Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust (2011)Using Online Video to Announc…Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts (2011)Self‐Serving Attribution Bias…Corporate governance and impression management in annual results press releases (2011)Corporate governance and impr…Bundled Forecasts in Empirical Accounting Research (2011)Bundled Forecasts in Empirica…A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives (2011)A conceptual framework of imp…The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions (2009)The joint effects of material…Methodological Insights (2009)Methodological InsightsIncentives for risk reporting — A discretionary disclosure and cheap talk approach (2008)Incentives for risk reporting…Why Do Managers Voluntarily Issue Cash Flow Forecasts? (2006)Why Do Managers Voluntarily I…The informativeness of earnings and management's issuance of earnings forecasts (2006)The informativeness of earnin…Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language (2006)Beyond the Numbers: Measuring…To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance (2005)To blame or not to blame: Ana…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)Disclosure of Nonproprietary Information (1985)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)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)The relationship between return and market value of common stocks (1981)The theory and practice of econometrics (1986)Liquidity Risk and Expected Stock Returns (2003)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Specification Tests in Econometrics (1978)The conservatism principle and the asymmetric timeliness of earnings1 (1997)How does financial reporting quality relate to investment efficiency? (2009)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1986Asset pricing and the bid-ask spread5,087 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited
  • 1985Differential Information and Security Market Equilibrium928 cited
  • 1997Earnings disclosures and stockholder lawsuits927 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
  • 1984Corporate Attributions as Strategic Illusions of Management Control

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683 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
  • Cited by

    • 2009Methodological Insights341 cited
    • 2011A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives332 cited
    • 2011Bundled Forecasts in Empirical Accounting Research302 cited
    • 2011Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts261 cited
    • 2008Incentives for risk reporting — A discretionary disclosure and cheap talk approach239 cited
    • 2011Corporate governance and impression management in annual results press releases229 cited
    • 2013Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis220 cited
    • 2006The informativeness of earnings and management's issuance of earnings forecasts220 cited
    • 2009The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions218 cited
    • 2005To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance200 cited
    • 2011Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust182 cited
    • 2014Employee Ownership and Firm Disclosure180 cited
    • 2006Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language177 cited
    • 2006Why Do Managers Voluntarily Issue Cash Flow Forecasts?175 cited
    • 2019Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts169 cited
    • 2017A theoretical framework of external accounting communication164 cited