Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations

Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations

This study examines whether firms manage earnings to meet analyst forecasts to signal superior future performance. Prior research finds that firms use earnings management to just meet analyst forecasts and that these firms have a positive association with future performance (Bartov et al., 2002). Th...

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Bibliographic Details
Main Authors: Gunny, Katherine, ZHANG, Tracey Chunqi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
Subjects:
signaling
analyst forecasts
earnings management
patents
research and development
Accounting
Corporate Finance
Technology and Innovation
Online Access:https://ink.library.smu.edu.sg/soa_research/1349
https://ink.library.smu.edu.sg/context/soa_research/article/2348/viewcontent/SSRN_id2465962.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1349
https://ink.library.smu.edu.sg/context/soa_research/article/2348/viewcontent/SSRN_id2465962.pdf

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