search query: @indexterm corporate planning / total: 896
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| Author: | Schleicher, T. Walker, M. |
| Title: | Share price anticipation of earnings and management's discussion of operations and financing |
| Journal: | Accounting and Business Research
1999 : AUTUMN, VOL. 29:4, p. 321-335 |
| Index terms: | SHARE PRICES EARNINGS CORPORATE PLANNING FINANCING |
| Language: | eng |
| Abstract: | This study presents a new method for assessing the predictive value of the various discretionary disclosures companies make in their management discussions of operations and financing. The approach allows to assess whether such disclosures lead to improved market forecasts of future earnings. |
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