haku: @author Skinner, D.J. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Hutton, A.P. Miller, G.S. Skinner, D.J. |
| Otsikko: | The role of supplementary statements with management earnings forecasts |
| Lehti: | Journal of Accounting Research
2003 : DEC, VOL. 41:5, p. 867-890 |
| Asiasana: | Disclosure Earnings Economic forecasting |
| Kieli: | eng |
| Tiivistelmä: | 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