An Analysis Of The Reliability Of Management Earnings Forecasts Published In Alternative Formats And Investigation Of Selected Management Forecast Disclosure Practices PDF Download
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Author | : William C. Boynton |
Publisher | : |
Total Pages | : 354 |
Release | : 1976 |
Genre | : Corporations |
ISBN | : |
Download An Analysis of the Reliability of Management Earnings Forecasts Published in Alternative Formats and Investigation of Selected Management Forecast Disclosure Practices Book in PDF, ePub and Kindle
Author | : John W. Buckley |
Publisher | : |
Total Pages | : 612 |
Release | : 1978 |
Genre | : Accounting |
ISBN | : |
Download Executive's Digest of Financial Research, 1976 Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 576 |
Release | : 1976 |
Genre | : Dissertation abstracts |
ISBN | : |
Download American Doctoral Dissertations Book in PDF, ePub and Kindle
Author | : Stephen P. Baginski |
Publisher | : |
Total Pages | : 58 |
Release | : 2015 |
Genre | : |
ISBN | : |
Download Changes in Managers' Forecasting Behavior and the Market's Assessment of Forecast Credibility During Periods of Financial Misreporting Book in PDF, ePub and Kindle
The capital market benefits of high quality financial reporting create incentives for managers to signal the quality of their voluntary disclosure practices. Prior research focuses on the relations between observable measures of earnings quality and observable measures of voluntary disclosure quality. We examine the characteristics of management earnings forecasts during periods in which managers possess private (i.e., unobservable to the market) knowledge that they are engaging in financial misreporting (i.e., committing accounting fraud). Using a sample of Securities and Exchange Commission enforcement actions, we hypothesize and find that managers issue more bad news forecasts in periods of fraud relative to pre-fraud periods and control firms, consistent with the increased use of voluntary disclosure to manage expectations downward while violating constraints on earnings management. The fraud period forecasts are, when compared to fraudulent earnings observed by the market, less ex post biased and more accurate than pre-fraud period forecasts and thus give the appearance of higher quality voluntary disclosures. However, the fraud period forecasts are not less ex post biased or more accurate when accounting restatements later reveal true actual earnings. A consequence of the perceived increase in quality is greater bad news fraud-period forecast impact on prices relative to pre-fraud periods. Further, the enhanced price reactions do not deteriorate after the fraud is made public, suggesting that the public revelation does not taint investors' assessment of the credibility of bad news management forecasts.
Author | : Hwa Deuk Yi |
Publisher | : |
Total Pages | : 236 |
Release | : 1994 |
Genre | : Corporate profits |
ISBN | : |
Download Management Earnings Forecasts Book in PDF, ePub and Kindle
Author | : Francis A. Lees |
Publisher | : |
Total Pages | : 56 |
Release | : 1981 |
Genre | : Business & Economics |
ISBN | : |
Download Public Disclosure of Corporate Earnings Forecasts Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 808 |
Release | : 1984 |
Genre | : Dissertations, Academic |
ISBN | : |
Download Comprehensive Dissertation Index Book in PDF, ePub and Kindle
Vols. for 1973- include the following subject areas: Biological sciences, Agriculture, Chemistry, Environmental sciences, Health sciences, Engineering, Mathematics and statistics, Earth sciences, Physics, Education, Psychology, Sociology, Anthropology, History, Law & political science, Business & economics, Geography & regional planning, Language & literature, Fine arts, Library & information science, Mass communications, Music, Philosophy and Religion.
Author | : |
Publisher | : |
Total Pages | : 808 |
Release | : 1984 |
Genre | : Dissertations, Academic |
ISBN | : |
Download Comprehensive Dissertation Index: Business & economics, A-K Book in PDF, ePub and Kindle
Author | : Joshua Ronen |
Publisher | : Springer Science & Business Media |
Total Pages | : 587 |
Release | : 2008-08-06 |
Genre | : Business & Economics |
ISBN | : 0387257713 |
Download Earnings Management Book in PDF, ePub and Kindle
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author | : Nashwa Elgallab George |
Publisher | : |
Total Pages | : 138 |
Release | : 1988 |
Genre | : Corporate profits |
ISBN | : |
Download Management Earnings Forecast Disclosure Book in PDF, ePub and Kindle