Risk-based forecasting and planning and management earnings forecasts
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DOI: 10.1007/s11142-017-9396-0
Abstract: This study examines the association between a firm’s internal information environment and the accuracy of its externally disclosed management earnings forecasts. Internally, firms use forecasts to plan for uncertain futures. The risk management literature argues… read more here.
Keywords: based forecasting; forecasting planning; management; risk based ... See more keywords
The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study
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DOI: 10.1016/j.intaccaudtax.2017.03.002
Abstract: Using a sample of 932 listed firms and 2492 firm-year observations during the period of 2008–2014, this paper investigates the impact of equity incentive plans (EIPs) on the information environment of financial analysts, as reflected… read more here.
Keywords: stock recommendations; impact equity; listed firms; earnings forecasts ... See more keywords
The Influence of COVID-19 Pandemic on Management Earnings Forecasts
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DOI: 10.3389/fpsyg.2022.918560
Abstract: As the biggest black swan event of 2020, the COVID-19 pandemic has significantly weakened the ability of corporate stakeholders to monitor companies on site. In this context, exploring whether the on-site supervision restrictions triggered by… read more here.
Keywords: earnings forecast; influence; management earnings; covid pandemic ... See more keywords