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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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2013
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| 主題: | |
| 在線閱讀: | 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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