The understatement of large negative earnings news in managers’ annual guidance
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DOI: 10.1016/j.jcae.2017.05.003
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More about this item
Keywords
Management forecasts; Annual guidance; Understatement of large negative earnings news; Optimistic forecast bias;All these keywords.
JEL classification:
- G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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