Managerial incentives and management forecast precision

Managers have great discretion in determining management forecast characteristics, but little is known about how managerial incentives affect these characteristics. In this paper, we examine whether managers strategically choose the precision of their earnings forecasts for self-serving purposes. Bu...

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Bibliographic Details
Main Authors: CHENG, Qiang, LUO, Ting, YUE, Heng
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2013
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1049
https://ink.library.smu.edu.sg/context/soa_research/article/2048/viewcontent/SSRN_id2202064.pdf
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Institution: Singapore Management University
Language: English
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