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Management Earnings Guidance and Expected Jump Risk
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Relative Performance Goals and Management Earnings Guidance
In: Journal of Business Ethics, forthcoming
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Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance
In: The Accounting Review, Forthcoming
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International Diversification and Management Earnings Guidance: The Effects of Reg FD
In: Journal of International Accounting Research, Band 9, Heft 1, S. 1-22
ISSN: 1558-8025
ABSTRACT: We examine the relation between the degree of international diversification and management earnings guidance. While more internationally diversified firms create a more complex information environment, providing an incentive to increase public disclosure, they also have higher costs of disclosure, resulting in disincentives to increase public disclosure. Management earnings guidance is measured in multiple ways, including likelihood, frequency, quality (i.e., point versus range versus open-ended versus qualitative forecasts), forecast error, and bias. We find that more internationally diversified firms issued more guidance prior to Reg FD, but they issue less earnings guidance and lower quality guidance post-Reg FD, when managers are required to make voluntary disclosure of information public. Regarding management forecast error, we document that management earnings forecasts of more internationally diversified firms became less accurate and more biased following the implementation of Reg FD. In summary, we provide evidence of a deterioration in management guidance for internationally diversified firms following Reg FD from the perspectives of likelihood, frequency, quality, accuracy, and bias.
Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance
In: Accounting Review, Forthcoming
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Quarterly Earnings Guidance and Real Earnings Management
In: Journal of Business Finance & Accounting, Forthcoming
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Moving Forward: Management Guidance and Earnings Announcement Returns
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Working paper
Earnings Patterns and Managerial Guidance
In: Review of Quantitative Finance and Accounting, 59, pages 1173–1213 (2022) https://doi.org/10.1007/s11156-022-01073-9
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Managerial Myopia, Earnings Guidance, and Investment
In: Contemporary Accounting Research, Forthcoming
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Managerial Myopia, Earnings Guidance, and Investment
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Bundled Earnings Guidance and Analysts' Forecast Revisions
In: Contemporary Accounting Research, Forthcoming
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