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The use of management forecasts to dampen analysts' expectations

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  • Baik, Bok
  • Jiang, Guohua

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  • Baik, Bok & Jiang, Guohua, 2006. "The use of management forecasts to dampen analysts' expectations," Journal of Accounting and Public Policy, Elsevier, vol. 25(5), pages 531-553.
    • Handle: RePEc:eee:jappol:v:25:y:2006:i:5:p:531-553
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    Citations

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    Cited by:

    1. Iatridis, George & Kadorinis, George, 2009. "Earnings management and firm financial motives: A financial investigation of UK listed firms," International Review of Financial Analysis, Elsevier, vol. 18(4), pages 164-173, September.
    2. Myriam Boudiche, 2013. "The Determinants of Profit Forecast by Tunisian Companies," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(9), pages 1180-1194, September.
    3. Huang, Wei, 2016. "The use of management forecasts to dampen analysts' expectations by Chinese listed firms," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 263-272.
    4. Konrad Lang, 2018. "Voluntary Disclosure and Analyst Forecast," European Accounting Review, Taylor & Francis Journals, vol. 27(1), pages 23-36, January.
    5. Wang, Weishen & Graefe-Anderson, Rachel & Pyles, Mark K. & Kim, Dongnyoung, 2014. "How entrenched managers beat earnings expectations before and after SOX," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(1), pages 82-91.
    6. Nisan Langberg & K. Sivaramakrishnan, 2010. "Voluntary Disclosures and Analyst Feedback," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 603-646, June.
    7. Chen, An-Sing & Chang, Chong-Chuo & Cheng, Lee-Young & Tu, Hsing-Yu, 2016. "Do analysts cater to investor beliefs via target prices," International Review of Economics & Finance, Elsevier, vol. 44(C), pages 232-252.
    8. Christopher Koch & Ola Nilsson & Katarina Eriksson, 2014. "Does shareholder protection affect the performance of analysts as a gatekeeper?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 315-345, May.
    9. Blankley, Alan I. & Comprix, Joseph & Hong, Keejae P., 2013. "Earnings management and the allocation of net periodic pension costs to interim periods," Advances in accounting, Elsevier, vol. 29(1), pages 27-35.
    10. Robert Libby & James E. Hunton & Hun‐Tong Tan & Nicholas Seybert, 2008. "Retracted: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 173-198, March.
    11. Aghamolla, Cyrus & An, Byeong-Je, 2021. "Voluntary disclosure with evolving news," Journal of Financial Economics, Elsevier, vol. 140(1), pages 21-53.
    12. Vasiliki Athanasakou & Khaled Hussainey, 2014. "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
    13. Hart, Matthew, 2018. "How informative is qualitative management earnings guidance?," Advances in accounting, Elsevier, vol. 41(C), pages 59-73.
    14. Lamia Chourou & Luo He & Ligang Zhong, 2020. "Does religiosity enhance the quality of management earnings forecasts?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 910-948, July.
    15. Williams, Jan L. & Sun, Huey-Lian, 2011. "The impact of regulation on firms’ ability to habitually meet or beat analysts’ expectations," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 188-192.
    16. Wenxia Ge & Jeong-Bon Kim, 2014. "Boards, takeover protection, and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 651-682, November.

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