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Prognoseberichterstattung: Externalisierung der Planung?

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  • Thorsten Knauer
  • Andreas Wömpener

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  • Thorsten Knauer & Andreas Wömpener, 2011. "Prognoseberichterstattung: Externalisierung der Planung?," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(4), pages 483-491, April.
    • Handle: RePEc:spr:metrik:v:21:y:2011:i:4:p:483-491
    DOI: 10.1007/s00187-010-0107-2
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    References listed on IDEAS

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    1. Noe, Christopher F., 1999. "Voluntary disclosures and insider transactions," Journal of Accounting and Economics, Elsevier, vol. 27(3), pages 305-326, July.
    2. Julie Cotter & Irem Tuna & Peter D. Wysocki, 2006. "Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 593-624, September.
    3. Newman, P & Sansing, R, 1993. "Disclosure Policies With Multiple Users," Journal of Accounting Research, Wiley Blackwell, vol. 31(1), pages 92-112.
    4. Kasznik, R, 1999. "On the association between voluntary disclosure and earnings management," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 57-81.
    5. Hui, Kai Wai & Matsunaga, Steve & Morse, Dale, 2009. "The impact of conservatism on management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 192-207, June.
    6. Pamela Kent & Karen Ung, 2003. "Voluntary Disclosure of Forward-Looking Earnings Information in Australia," Australian Journal of Management, Australian School of Business, vol. 28(3), pages 273-285, December.
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