haku: @author Walther, B. R. / yhteensä: 3
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| Tekijä: | Schrand, C. M. Walther, B. R. |
| Otsikko: | Strategic benchmarks in earnings announcements: The selective disclosure of prior-period earnings components |
| Lehti: | The Accounting Review
2000 : APR, VOL. 75:2, p. 151-177 |
| Asiasana: | Benchmarking Corporate earnings Disclosure Investors |
| Kieli: | eng |
| Tiivistelmä: | This paper provides evidence that managers strategically select the prior-period earnings amount that is used as a benchmark to evaluate current-period earnings in quarterly earnings announcements. This strategy provides the lowest possible benchmark for evaluating current earnings, thereby allowing the manager to highlight the most favorable change in earnings. There is some evidence that equity investors, one potential target of strategic reporting, use the benchmarks that managers provide in earnings announcements to evaluate current earnings. |
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