search query: @journal_id 800 / total: 148
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| Author: | Baginski, S. Hassell, J. Hillison, W. |
| Title: | Voluntary casual disclosures: tendencies and capital market reaction |
| Journal: | Review of Quantitative Finance and Accounting
2000 : DEC, VOL. 15:4, p. 371-390 |
| Index terms: | MANAGEMENT EARNINGS FORECASTING |
| Language: | eng |
| Abstract: | In this study, the authors provide empirical evidence on whether voluntarily disclosed causal attributions made in management earnings forecasts are credible by investigating the conditions under which such attributions are made and the extent to which security price responses are associated with attribution existence. The authors find that causal attributions are more likely to be made when forecast news is bad (relative to good), and that the type of attribution made is more likely to be external. |
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