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The informativeness of earnings and management's issuance of earnings forecasts

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  • Lennox, Clive S.
  • Park, Chul W.

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  • Lennox, Clive S. & Park, Chul W., 2006. "The informativeness of earnings and management's issuance of earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 439-458, December.
  • Handle: RePEc:eee:jaecon:v:42:y:2006:i:3:p:439-458
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    2. repec:bla:joares:v:32:y:1994:i:1:p:38-60 is not listed on IDEAS
    3. Stephen P. Baginski & John M. Hassell & Michael D. Kimbrough, 2004. "Why Do Managers Explain Their Earnings Forecasts?," Journal of Accounting Research, Wiley Blackwell, vol. 42(1), pages 1-29, March.
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    5. Russell Lundholm, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 809-839, June.
    6. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    7. Gregory S. Miller, 2002. "Earnings Performance and Discretionary Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 173-204, March.
    8. Diamond, Douglas W & Verrecchia, Robert E, 1991. " Disclosure, Liquidity, and the Cost of Capital," Journal of Finance, American Finance Association, vol. 46(4), pages 1325-1359, September.
    9. Amy P. Hutton & Gregory S. Miller & Douglas J. Skinner, 2003. "The Role of Supplementary Statements with Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 867-890, December.
    10. repec:bla:joares:v:22:y:1984:i:2:p:425-444 is not listed on IDEAS
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    13. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 143-181, July.
    14. Diamond, Douglas W, 1985. " Optimal Release of Information by Firms," Journal of Finance, American Finance Association, vol. 40(4), pages 1071-1094, September.
    15. Skinner, Douglas J., 1997. "Earnings disclosures and stockholder lawsuits," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 249-282, November.
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    Cited by:

    1. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.
    2. Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel, 2014. "Synergy disclosures in mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 31(C), pages 88-100.
    3. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    4. repec:eee:advacc:v:29:y:2013:i:2:p:312-331 is not listed on IDEAS
    5. Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S., 2013. "Assessing methods of identifying management forecasts: CIG vs. researcher collected," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 23-42.
    6. Bok Baik & Wooseok Choi, 2010. "Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5-6), pages 495-517.
    7. SUZUKI, Tomohiro & TAKASU, Yusuke, 2013. "Does Management Forecast Drive Growth of the Firm?," Working Paper Series 172, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
    8. Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016. "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 234-269.
    9. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
    10. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9397-z is not listed on IDEAS
    11. Zhang, Huai & Zheng, Liu, 2011. "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 186-202.
    12. Kim, Irene & Skinner, Douglas J., 2012. "Measuring securities litigation risk," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 290-310.
    13. Tucker, Jennifer Wu, 2015. "The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 39-43.
    14. Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng, 2016. "The bright side of managerial over-optimism," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 46-64.
    15. Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2015. "Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts," CARF F-Series CARF-F-368, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    16. Sung Gon Chung & Beng Wee Goh & Jeffrey Ng & Kevin Ow Yong, 2017. "Voluntary fair value disclosures beyond SFAS 157’s three-level estimates," Review of Accounting Studies, Springer, vol. 22(1), pages 430-468, March.
    17. Athanasakou, Vasiliki E. & Hussainey, Khaled, 2014. "The perceived credibility of forward-looking performance disclosures," LSE Research Online Documents on Economics 55974, London School of Economics and Political Science, LSE Library.
    18. Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012. "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 333-359, December.
    19. Chang, Jui Chin & Sun, Heuy Lian, 2009. "Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX," The International Journal of Accounting, Elsevier, vol. 44(1), pages 1-32, March.

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