The Effect of Management Earnings Forecasts on the Relationship between Returns and Future Earnings and the Implications for the Continuation of Management’s Quarterly Earnings Guidance
Using a sample of 11,897 firm-year observations from 1998 through 2001, we build on literature suggesting that more informative disclosures allow returns to better reflect future earnings, and test whether the issuance of management forecasts and the characteristics of those forecasts influence the...
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Main Authors: | , , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2008
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Online Access: | https://ink.library.smu.edu.sg/soa_research/240 |
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Institution: | Singapore Management University |
Language: | English |
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