Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts
- 1 January 2002
- preprint
- Published by Elsevier in SSRN Electronic Journal
Abstract
Prior to Regulation Fair Disclosure (Reg FD) some management spent considerable time and effort guiding analyst earnings estimates, often through detailed revieKeywords
This publication has 21 references indexed in Scilit:
- Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings SurprisesJournal of Business Finance & Accounting, 2006
- The Economic Implications of Corporate Financial ReportingPublished by National Bureau of Economic Research ,2004
- Open versus closed conference calls: the determinants and effects of broadening access to disclosureJournal of Accounting and Economics, 2003
- Analyst Specialization and Conglomerate Stock BreakupsJournal of Accounting Research, 2001
- Analyst Coverage and Intangible AssetsJournal of Accounting Research, 2001
- The Relation between Analysts' Forecasts of Long‐Term Earnings Growth and Stock Price Performance Following Equity Offerings*Contemporary Accounting Research, 2000
- Have Financial Statements Lost Their Relevance?Journal of Accounting Research, 1999
- Earnings management to avoid earnings decreases and lossesJournal of Accounting and Economics, 1997
- Value-relevance of nonfinancial information: The wireless communications industryJournal of Accounting and Economics, 1996
- Shareholder Litigation and Corporate DisclosuresJournal of Accounting Research, 1994