The Accounting Review Vol. 65 No. 3 1990
Factors Associated with the Disclosure of Managers' Forecasts.
Abstract
Examines the motivation of managers to release forecasts of future earnings. Comparison of four potential motivating factors; Ownership structure and capital offerings; Analysts' forecast errors as indications of good news.
- DOI
- 10.2308/tar-9603274096
- Volume
- 65
- Issue
- 3
- Pages
- 710-721
- Language
- en
- Sources
- crossref openalex