Articles with "forecasting planning" as a keyword



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Risk-based forecasting and planning and management earnings forecasts

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Published in 2017 at "Review of Accounting Studies"

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