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Tekijä:Smith Bamber, L.
Cheon, Y. S.
Otsikko:Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificy choices
Lehti:Journal of Accounting Research
1998 : AUTUMN, VOL. 36:2, p. 167-190
Asiasana:ACCOUNTING RESEARCH
EARNINGS
FORECASTING
MANAGEMENT
Kieli:eng
Tiivistelmä:This study investigates the effects of disclosure-related costs on managers' decision about how and where to disclose earnings forecasts. The study also examines consequences of alternative venue and specificity choices.
SCIMA tietueen numero: 183159
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