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| Tekijä: | Kasznik, R. |
| Otsikko: | On the association between voluntary disclosure and earnings management |
| Lehti: | Journal of Accounting Research
1999 : SPRING, VOL. 37:1, p. 57-82 |
| Asiasana: | ACCOUNTING RESEARCH EARNINGS DISCLOSURE |
| Kieli: | eng |
| Tiivistelmä: | This study investigates whether managers who issue annual earnings forecasts manage reported earnings toward their forecasts, fearing legal actions by investors and loss of reputation for accuracy. The author hypothesizes that managers make income-increasing (decreasing) accounting decisions when earnings would otherwise be below (above) management forecasts, and that the earnings management activity is increasing in expected forecast error costs. |
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