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Published in 2019 at "Journal of Management Accounting Research"
DOI: 10.2308/jmar-52371
Abstract: This study examines how the interplay between financial and nonfinancial measures (NFMs) affects management forecasting behavior. Building on the knowledge that NFMs are typically aligned with actual earnings and are likely incorporated into earnings forecasts,…
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Keywords:
management;
financial nonfinancial;
nonfinancial measures;
interplay financial ... See more keywords