Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing
Different firms issue earnings guidance at dramatically different rates. We suggest that frequent guiders more likely represent a type of firm that is attempting to develop a reputation for enhanced disclosures through their guidance issuances. Furthermore, the desire to build a reputation and the o...
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Main Authors: | BHOJRAJ, Sanjeev, LIBBY, Robert, YANG, Holly I. |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2012
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/1164 https://ink.library.smu.edu.sg/context/soa_research/article/2163/viewcontent/GuidanceFrequencyProperties_Reputation_2012_wp.pdf |
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Institution: | Singapore Management University |
Language: | English |
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