Factors Associated with the Disclosure of Managers' Forecasts.
Published in The Accounting Review • Jul 1, 1990
NobleIDNI0P03W09R31S84
Authors:,
William Ruland
Samuel Tung
Abstract
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.
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