search query: @author Skinner, D.J. / total: 6
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Author:Hutton, A.P.
Miller, G.S.
Skinner, D.J.
Title:The role of supplementary statements with management earnings forecasts
Journal:Journal of Accounting Research
2003 : DEC, VOL. 41:5, p. 867-890
Index terms:Disclosure
Earnings
Economic forecasting
Language:eng
Abstract:Managers' decisions to supplement their companies' management earnings forecasts are investigated. These supplementary disclosures are classified as qualitative "soft talk" disclosures or verifiable forward-looking statements. It is found that managers provide soft talk disclosures with similar frequency for good and bad news forecasts but are more likely to supplement good news forecasts with verifiable forward-looking statements.
SCIMA record nr: 254697
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