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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Main Authors: | Gunny, Katherine, ZHANG, Tracey Chunqi |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2014
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Subjects: | |
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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