Management earnings guidance and preference for earnings predictability : the real effects on managerial decisions

• Main Author: Wang, Elaine Ying
• Other Authors: Tan Hun Tong
• Format: Theses and Dissertations
• Language: English
• Published: 2011
• Subjects: DRNTU::Business::Accounting::Reporting
• Online Access: https://hdl.handle.net/10356/44264
• Institution: Nanyang Technological University

Prior research finds that frequent and accurate earnings forecasts are beneficial for investors, analysts, and management. My study examines whether the issuance of frequent earnings guidance and the goal to achieve high earnings forecast accuracy may result in unintended negative consequences on fi...