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The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment

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Cited by:

  1. Elliott, W.B. & Hodge, F. & Kennedy, J.J. & Pronk, M., 2007. "Are MBA students a good proxy for nonprofessional investors?," Other publications TiSEM 20271f1d-d385-4122-a175-f, Tilburg University, School of Economics and Management.
  2. Ota, Koji & Kawase, Hironori & Lau, David, 2019. "Does reputation matter? Evidence from share repurchases," Journal of Corporate Finance, Elsevier, vol. 58(C), pages 287-306.
  3. Luis Gomez-Mejia & Cristina Cruz & Claudia Imperatore, 2014. "Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms," European Accounting Review, Taylor & Francis Journals, vol. 23(3), pages 387-402, September.
  4. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  5. 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.
  6. Mark H. Taylor, 2000. "The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 693-712, December.
  7. Nicole Nikiforow & Sebastian Wagener, 2021. "The contextual effect of completion on the effectiveness of performance feedback," Journal of Business Economics, Springer, vol. 91(1), pages 61-90, February.
  8. Thorsten Knauer & Andreas Wömpener, 2011. "Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 185-209.
  9. 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.
  10. Christopher D. Allport & John A. Pendley, 2010. "The impact of website design on the perceived credibility of internet financial reporting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 17(3‐4), pages 127-141, July.
  11. Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009. "An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments," Post-Print hal-00495573, HAL.
  12. Libby, Robert & Bloomfield, Robert & Nelson, Mark W., 2002. "Experimental research in financial accounting," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 775-810, November.
  13. Dongyoung Lee, 2017. "Corporate Social Responsibility and Management Forecast Accuracy," Journal of Business Ethics, Springer, vol. 140(2), pages 353-367, January.
  14. Anna M. Cianci & Shana M. Clor-Proell & Steven E. Kaplan, 2019. "How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions," Journal of Business Ethics, Springer, vol. 158(2), pages 297-312, August.
  15. 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).
  16. Howard Chan & Robert Faff & Yee Kee Ho & Alan Ramsay, 2009. "The effects of forecast specificity on the asymmetric short‐window share market response to management earnings forecasts," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 237-261, November.
  17. Jun Han & Hun‐Tong Tan, 2010. "Investors' Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 81-104, March.
  18. Satoshi Taguchi & Yoshio Kamijo, 2018. "Intentions behind disclosure to promote trust under short-termism: An experimental study," Working Papers SDES-2018-8, Kochi University of Technology, School of Economics and Management, revised Oct 2018.
  19. Du, Ning & Budescu, David V. & Shelly, Marjorie K. & Omer, Thomas C., 2011. "The appeal of vague financial forecasts," Organizational Behavior and Human Decision Processes, Elsevier, vol. 114(2), pages 179-189, March.
  20. 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.
  21. Xiaolou Yang, 2020. "Information Frictions and Stock Returns," JRFM, MDPI, vol. 13(7), pages 1-13, July.
  22. Elizabeth Almer & Audrey Gramling & Steven Kaplan, 2008. "Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions," Journal of Business Ethics, Springer, vol. 80(1), pages 61-76, June.
  23. Chen, Wei & Tan, Hun-Tong, 2013. "Judgment effects of familiarity with an analyst’s name," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 214-227.
  24. 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.
  25. Julia Krause & Thorsten Sellhorn & Kamran Ahmed, 2017. "Extreme Uncertainty and Forward-looking Disclosure Properties," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 240-272, June.
  26. 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.
  27. James Matthew Moore, 2013. "TSX Stock Repurchase Announcements and the Impact of TSX Disclosure Requirements," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 4(2), pages 19-32, April.
  28. Travis P. Holt, 2012. "The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(9), pages 878-898, October.
  29. 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.
  30. Shuwen (Wendy) Cai & Jayne M. Godfrey & Robyn Moroney, 2017. "Impact of Segment†level Natural Resource Operational Risk Reporting on Earnings Predictions," Abacus, Accounting Foundation, University of Sydney, vol. 53(4), pages 431-449, December.
  31. Hart, Matthew, 2018. "How informative is qualitative management earnings guidance?," Advances in accounting, Elsevier, vol. 41(C), pages 59-73.
  32. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
  33. Maria Misiuda & Maik Lachmann, 2022. "Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature," Sustainability, MDPI, vol. 14(24), pages 1-24, December.
  34. Yimeng Liang & Robyn Moroney & Michaela Rankin, 2020. "Say‐on‐pay judgements: the two‐strikes rule and the pay‐performance link," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 943-970, April.
  35. Lin, K.C., 2017. "Quality concerns over managers' quarterly earnings guidance," Advances in accounting, Elsevier, vol. 38(C), pages 113-125.
  36. Sau Yu Ong & Robyn Moroney & Xinning Xiao, 2022. "How do key audit matter characteristics combine to impact financial statement understandability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 805-835, March.
  37. Önkal, Dilek & Sinan Gönül, M. & Goodwin, Paul & Thomson, Mary & Öz, Esra, 2017. "Evaluating expert advice in forecasting: Users’ reactions to presumed vs. experienced credibility," International Journal of Forecasting, Elsevier, vol. 33(1), pages 280-297.
  38. Claude Francoeur & Yuntian Li & Zvi Singer & Jing Zhang, 2023. "Earnings forecasts of female CEOs: quality and consequences," Review of Accounting Studies, Springer, vol. 28(3), pages 1721-1764, September.
  39. 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.
  40. 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.
  41. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina M., 2018. "Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?," Accounting, Organizations and Society, Elsevier, vol. 68, pages 1-14.
  42. Tan, Seet-Koh & Koonce, Lisa, 2011. "Investors’ reactions to retractions and corrections of management earnings forecasts," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 382-397.
  43. Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
  44. Özgür Arslan‐Ayaydin & James Thewissen & Wouter Torsin, 2021. "Disclosure tone management and labor unions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 102-147, January.
  45. Anna M. Cianci & Diana Falsetta, 2008. "Impact of investors’ status on their evaluation of positive and negative, and past and future information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 719-739, December.
  46. Han, Jun, 2013. "A literature synthesis of experimental studies on management earnings guidance," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 49-70.
  47. 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.
  48. Kelton, Andrea Seaton & Montague, Norma R., 2018. "The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 44-55.
  49. Nicole L. Cade & Lisa Koonce & Kim I. Mendoza, 2020. "Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments," Review of Accounting Studies, Springer, vol. 25(4), pages 1444-1474, December.
  50. Jeremy B. Griffin, 2014. "The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1165-1193, December.
  51. Chy, Mahfuz & Kyung, Hoyoun, 2023. "The effect of bond market transparency on bank loan contracting," Journal of Accounting and Economics, Elsevier, vol. 75(2).
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