search query: @author Praag, B. Van / total: 2
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| Author: | Dorsman, A.B. Langendijk, H.P.A.J. Praag, B. Van |
| Title: | The association between qualitative management earnings forecasts and discretionary accounting in the Netherlands |
| Journal: | European Journal of Finance
2003 : DEC, VOL. 8:4, p. 19-40 |
| Index terms: | Accounting Earnings Forecasting Netherlands |
| Freeterms: | Qualitative management |
| Language: | eng |
| Abstract: | It is examined in this paper whether there is an association between discretionary accounting and the accuracy of long-run forecasts of annual earnings disclosed voluntarily by Dutch companies in the directors' report. Particularly, investigations were made of the consistency in the sign and direction of discretionary accounting techniques and qualitative earnings forecasts. |
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