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Corporate Managers Earnings Forecasts And Symmetrical Adjustments Of Market Expectations

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Cited by:

  1. Yangyang Chen & Jeffrey Ng & Xin Yang, 2021. "Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1609-1649, December.
  2. Kraft, Anastasia & Lee, Bong Soo & Lopatta, Kerstin, 2014. "Management earnings forecasts, insider trading, and information asymmetry," Journal of Corporate Finance, Elsevier, vol. 26(C), pages 96-123.
  3. Habib, Ahsan & Hasan, Mostafa Monzur, 2019. "Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 188-201.
  4. Ruihao Ke & Meng Li & Zhejia Ling & Yuan Zhang, 2019. "Social Connections Within Executive Teams and Management Forecasts," Management Science, INFORMS, vol. 65(1), pages 439-457, January.
  5. 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.
  6. Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020. "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, vol. 90(3), pages 335-368, April.
  7. Richard C. Sansing, 1992. "Accounting and the credibility of management forecasts," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 33-45, September.
  8. Zhiyan Cao & Ganapathi Narayanamoorthy, 2005. "The Effect of Litigation Risk on Management Earnings Forecasts," Yale School of Management Working Papers amz2379, Yale School of Management, revised 01 Feb 2009.
  9. Dasgupta, Sudipto & Banerjee, Shantanu & SHI, RUI & Yan, Jiali, 2021. "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers 15658, C.E.P.R. Discussion Papers.
  10. Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021. "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  11. Hark-Ppin Yhim & Khondkar Karim & Robert Rutledge, 2003. "The association between disclosure level and information quality: voluntary management earnings forecasts," Applied Financial Economics, Taylor & Francis Journals, vol. 13(9), pages 677-692.
  12. Field, Laura & Lowry, Michelle & Shu, Susan, 2005. "Does disclosure deter or trigger litigation?," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 487-507, September.
  13. Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Adhikari, Ajay, 1999. "The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants," The International Journal of Accounting, Elsevier, vol. 34(3), pages 311-347, August.
  14. Steven Allen & Ramachandran Ramanan, 1990. "Earnings surprises and prior insider trading: Tests of joint informativeness," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 518-543, March.
  15. Gomes, Armando & Gorton, Gary & Madureira, Leonardo, 2007. "SEC Regulation Fair Disclosure, information, and the cost of capital," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 300-334, June.
  16. Rogers, Jonathan L. & Skinner, Douglas J. & Van Buskirk, Andrew, 2009. "Earnings guidance and market uncertainty," Journal of Accounting and Economics, Elsevier, vol. 48(1), pages 90-109, October.
  17. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  18. Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023. "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, vol. 28(1), pages 265-306, March.
  19. Julie Cotter & Irem Tuna & Peter D. Wysocki, 2006. "Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 593-624, September.
  20. 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.
  21. Liu, Chao-Shin & Ziebart, David A., 1999. "Anomalous security price behavior following management earnings forecasts," Journal of Empirical Finance, Elsevier, vol. 6(4), pages 405-429, October.
  22. Volkan Muslu & Suresh Radhakrishnan & K. R. Subramanyam & Dongkuk Lim, 2015. "Forward-Looking MD&A Disclosures and the Information Environment," Management Science, INFORMS, vol. 61(5), pages 931-948, May.
  23. 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.
  24. Emmanuel Tchemeni & Huu Minh Mai, 1997. "Prévision de résultats par les dirigeants. Impact informationnel sur les cours et les volumes," Revue Économique, Programme National Persée, vol. 48(1), pages 123-145.
  25. Weihong Xu, 2009. "Evidence That Management Earnings Forecasts Do Not Fully Incorporate Information in Prior Forecast Errors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7-8), pages 822-837.
  26. Feng Gu & John Q. Li, 2007. "The Credibility of Voluntary Disclosure and Insider Stock Transactions," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 771-810, September.
  27. Kross, William J. & Ro, Byung T. & Suk, Inho, 2011. "Consistency in meeting or beating earnings expectations and management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 37-57, February.
  28. Baginski, Stephen P. & Demers, Elizabeth & Kausar, Asad & Yu, Yingri Julia, 2018. "Linguistic tone and the small trader," Accounting, Organizations and Society, Elsevier, vol. 68, pages 21-37.
  29. Agapova, Anna & Madura, Jeff & Volkov, Nikanor, 2020. "Information leakage of ADRs Prior to company issued guidance," Research in International Business and Finance, Elsevier, vol. 54(C).
  30. Michael Clement & Richard Frankel & Jeffrey Miller, 2003. "Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 653-679, September.
  31. Linda H. Chen & Wei Huang & George J. Jiang & Kevin X. Zhu, 2022. "Why do investors discount earnings announced late?," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 977-1014, April.
  32. Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
  33. Vahid Biglari & Ervina Binti Alfan & Rubi Binti Ahmad & Najmeh Hajian, 2013. "The Ability of Analysts' Recommendations to Predict Optimistic and Pessimistic Forecasts," PLOS ONE, Public Library of Science, vol. 8(10), pages 1-10, October.
  34. Niamh Brennan, 1999. "Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(7‐8), pages 883-917, September.
  35. Stephen Baginski & John Hassell & Michael Kimbrough, 2008. "Macro information environment change and the quality of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 31(3), pages 311-330, October.
  36. Shuping Chen & Xia Chen & Qiang Cheng, 2008. "Do Family Firms Provide More or Less Voluntary Disclosure?," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 499-536, June.
  37. Loree, David & Chen, Chun-Chung & Guisinger, Stephen, 2000. "International acquisitions: do financial analysts take note?," Journal of World Business, Elsevier, vol. 35(3), pages 300-313.
  38. Juana Aledo Martínez & Diego Abellán Martínez & Henghsiu Lin, 2014. "The Value Relevance of Accounting Numbers Under International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 24(3), pages 237-254, September.
  39. Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015. "On guidance and volatility," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 161-180.
  40. Ronald King & Grace Pownall & Gregory Waymire, 1992. "Corporate disclosure and price discovery associated with NYSE temporary trading halts," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 509-531, March.
  41. Agapova, Anna & Madura, Jeff, 2016. "Market uncertainty and earnings guidance," The Quarterly Review of Economics and Finance, Elsevier, vol. 61(C), pages 97-111.
  42. Sung, Hao-Chang & Ho, Shirley J., 2023. "Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  43. Haislip, Jacob Z. & Richardson, Vernon J., 2017. "The effect of Customer Relationship Management systems on firm performance," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 16-29.
  44. Niamh Brennan, 2000. "An empirical examination of forecast disclosure by bidding companies," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 175-194.
  45. Lawrence D. Brown & Gordon D. Richardson & Charles A. Trzcinka, 1990. "Strong†form efficiency on the Toronto Stock Exchange: An examination of analyst price forecasts," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 323-346, September.
  46. Millicent Chang & Juliana Ng & Karen Yu, 2008. "The Influence of Analyst and Management Forecasts on Investor Decision Making: An Experimental Approach," Australian Journal of Management, Australian School of Business, vol. 33(1), pages 47-67, June.
  47. Jeffrey Miller, 2009. "Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures," Journal of Business Ethics, Springer, vol. 89(1), pages 3-10, May.
  48. Chahine, Salim, 2004. "Dispersion of analysts' forecasts and the profitability of trading strategies around the preannouncement," Journal of Multinational Financial Management, Elsevier, vol. 14(1), pages 67-79, February.
  49. Lisa M. Gaynor & Andrea S. Kelton, 2014. "The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 189-210, March.
  50. Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu, 2016. "Contemporaneous verification of language: evidence from management earnings forecasts," Review of Accounting Studies, Springer, vol. 21(1), pages 165-197, March.
  51. Kross, William J. & Ro, Byung T. & Suk, Inho, 2011. "Consistency in meeting or beating earnings expectations and management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 37-57.
  52. Norio Kitagawa & Akinobu Shuto, 2015. "Credibility of management earnings forecasts and future returns," CARF F-Series CARF-F-367, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  53. Kristian D. Allee & Theodore E. Christensen & Bryan S. Graden & Kenneth J. Merkley, 2021. "The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance," Management Science, INFORMS, vol. 67(3), pages 1914-1938, March.
  54. Thorsten Knauer & Christian Ledwig & Andreas Wömpener, 2012. "Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland," Schmalenbach Journal of Business Research, Springer, vol. 64(2), pages 166-204, March.
  55. Nittai K. Bergman & Sugata Roychowdhury, 2008. "Investor Sentiment and Corporate Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1057-1083, December.
  56. Weihong Xu, 2008. "Market Reactions to Warnings of Negative Earnings Surprises: Further Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(7‐8), pages 818-836, September.
  57. Anna Agapova & Jagadison K. Aier & Zhanel DeVides, 2022. "Earnings patterns and managerial guidance," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1173-1213, October.
  58. Ertimur, Yonca & Sletten, Ewa & Sunder, Jayanthi, 2014. "Large shareholders and disclosure strategies: Evidence from IPO lockup expirations," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 79-95.
  59. Chen, Clara Xiaoling & Rennekamp, Kristina M. & Zhou, Flora H., 2015. "The effects of forecast type and performance-based incentives on the quality of management forecasts," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 8-18.
  60. King, Thomas A., 2018. "How frequently should listed companies report results?," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 176-179.
  61. Karthik Balakrishnan & John E. Core & Rodrigo S. Verdi, 2014. "The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 1-36, March.
  62. Denise A. Jones, 2007. "Voluntary Disclosure in R&D†Intensive Industries," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 489-522, June.
  63. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
  64. Stephen P. Baginski & John M. Hassell & Donald Pagach, 1995. "Further Evidence on Nontrading†Period Information Release," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 207-221, September.
  65. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
  66. D. Eric Hirst & Lisa Koonce & Shankar Venkataraman, 2007. "How Disaggregation Enhances the Credibility of Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 811-837, September.
  67. 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.
  68. 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.
  69. Guillamon-Saorin, Encarna & Sousa, Carlos M.P., 2010. "Press release disclosures in Spain and the UK," International Business Review, Elsevier, vol. 19(1), pages 1-15, February.
  70. Weihong Xu, 2009. "Evidence That Management Earnings Forecasts Do Not Fully Incorporate Information in Prior Forecast Errors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 822-837, September.
  71. Bandyopadhyay, Sati P. & Brown, Lawrence D. & Richardson, Gordon D., 1995. "Analysts' use of earnings forecasts in predicting stock returns: Forecast horizon effects," International Journal of Forecasting, Elsevier, vol. 11(3), pages 429-445, September.
  72. Wolfgang Drobetz & Dimitrios Gounopoulos & Anna Merika & Andreas Merikas, 2017. "Determinants of Management Earnings Forecasts: The Case of Global Shipping IPOs," European Financial Management, European Financial Management Association, vol. 23(5), pages 975-1015, October.
  73. Hui, Kai Wai & Matsunaga, Steve & Morse, Dale, 2009. "The impact of conservatism on management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 192-207, June.
  74. Eachempati, Prajwal & Srivastava, Praveen Ranjan & Kumar, Ajay & Tan, Kim Hua & Gupta, Shivam, 2021. "Validating the impact of accounting disclosures on stock market: A deep neural network approach," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
  75. Li Chen & David Hay & Jingyuan Zhuang, 2020. "Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2167-2202, September.
  76. Han, Jun, 2013. "A literature synthesis of experimental studies on management earnings guidance," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 49-70.
  77. Weihong Xu, 2008. "Market Reactions to Warnings of Negative Earnings Surprises: Further Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(7-8), pages 818-836.
  78. Tang, Michael & Zarowin, Paul & Zhang, Li, 2015. "How do analysts interpret management range forecasts?," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 48-66.
  79. Hossain, Mahmud & Mitra, Santanu & Rezaee, Zabihollah, 2014. "Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 40-53.
  80. Nathan Zhenghang Zhu & Kun Tracy Wang & Mark Wilson, 2022. "The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 479-522, September.
  81. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
  82. Philip Brown, 2003. "Discussion of Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 169-174, January.
  83. Charles E. Wasley & Joanna Shuang Wu, 2006. "Why Do Managers Voluntarily Issue Cash Flow Forecasts?," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 389-429, May.
  84. Ning Jia, 2019. "Corporate innovation strategy and disclosure policy," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 253-288, January.
  85. Surjit Tinaikar, 2012. "Outside Directors, Litigation Environment, and Management Earnings Forecasts," Accounting Perspectives, John Wiley & Sons, vol. 11(1), pages 1-29, May.
  86. Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu, 2017. "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?," Review of Accounting Studies, Springer, vol. 22(2), pages 715-752, June.
  87. Tyler K. Jensen & Marlene A. Plumlee, 2020. "Measuring News in Management Range Forecasts," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1687-1719, September.
  88. David A. Maslar & Matthew Serfling & Sarah Shaikh, 2021. "Economic Downturns and the Informativeness of Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1481-1520, September.
  89. Xu, Weihong, 2010. "Do management earnings forecasts incorporate information in accruals?," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 227-246, April.
  90. Ding, Xin & Tan, Wenhao & Kang, Yixuan, 2021. "The spillover effect of regulatory penalties on management and analysts’ earnings forecasts: Empirical evidence based on directors networks in China," International Review of Economics & Finance, Elsevier, vol. 76(C), pages 502-515.
  91. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
  92. Xiaolou Yang, 2020. "Information Frictions and Stock Returns," JRFM, MDPI, vol. 13(7), pages 1-13, July.
  93. Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
  94. 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.
  95. Gong, Rong & Marsden, Alastair, 2014. "The impact of the 2007 reforms on the level of information disclosure by the Chinese A-share market," China Economic Review, Elsevier, vol. 30(C), pages 221-234.
  96. Imhof, Michael J & Seavey, Scott E., 2018. "How investors value cash and cash flows when managers commit to providing earnings forecasts," Advances in accounting, Elsevier, vol. 41(C), pages 74-87.
  97. Carol. A. Marquardt & Christine I. Wiedman, 1998. "Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offerings," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 505-537, December.
  98. Qiang Cheng & Young Jun Cho & Jae B. Kim, 2021. "Managers’ pay duration and voluntary disclosures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1332-1367, July.
  99. Koji Ota, 2010. "The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 28-59, March.
  100. Zhiyan Cao & Ganapathi Narayanamoorthy, 2005. "The Effect of Litigation Risk on Management Earnings Forecasts," Yale School of Management Working Papers amz2379, Yale School of Management, revised 01 Feb 2009.
  101. Hart, Matthew, 2018. "How informative is qualitative management earnings guidance?," Advances in accounting, Elsevier, vol. 41(C), pages 59-73.
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  104. Lin, K.C., 2017. "Quality concerns over managers' quarterly earnings guidance," Advances in accounting, Elsevier, vol. 38(C), pages 113-125.
  105. Bozanic, Zahn & Roulstone, Darren T. & Van Buskirk, Andrew, 2018. "Management earnings forecasts and other forward-looking statements," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 1-20.
  106. Jae B. Kim, 2016. "Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings," Review of Accounting Studies, Springer, vol. 21(4), pages 1361-1400, December.
  107. Elizabeth A. Gordon & Elaine Henry & Xudong Li & Lili Sun, 2014. "Management Guidance Pre- and Post-Restatement," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 867-892, September.
  108. Haiyan Jiang & Ahsan Habib & Rong Gong, 2015. "Business Cycle and Management Earnings Forecasts," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 279-310, June.
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