Factors Associated with the Disclosure of Managers' Forecasts.
The Accounting ReviewPublished 1 July 1990
William Ruland, Samuel Tung
Citations137
SJR quartileQ1
SJR score4.04
SNIP2.76
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Abstract
Abstract Examines the motivation of managers to release forecasts of future earnings. Comparison of four potential motivating factors; Ownership structure and capital offerings; Analysts' forecast errors as indications of good news.
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Arts and HumanitiesHealth Professions
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