IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v27y2010i1p143-185.html
   My bibliography  Save this article

To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance

Author

Listed:
  • JOEL F. HOUSTON
  • BARUCH LEV
  • JENNIFER WU TUCKER

Abstract

No abstract is available for this item.

Suggested Citation

  • Joel F. Houston & Baruch Lev & Jennifer Wu Tucker, 2010. "To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance," Contemporary Accounting Research, John Wiley & Sons, vol. 27(1), pages 143-185, March.
    • Handle: RePEc:wly:coacre:v:27:y:2010:i:1:p:143-185
    DOI: 10.1111/j.1911-3846.2010.01005.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1911-3846.2010.01005.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1911-3846.2010.01005.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Stephen A. Hillegeist & James P. Kavourakis & Matthew Pinnuck, 2023. "The association between quarter length, forecast errors, and firms’ voluntary disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1885-1918, June.
    2. Jihun Bae & Gary C. Biddle & Chul W. Park, 2022. "Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance," Management Science, INFORMS, vol. 68(1), pages 583-607, January.
    3. Jason V. Chen & Itay Kama & Reuven Lehavy, 2019. "A contextual analysis of the impact of managerial expectations on asymmetric cost behavior," Review of Accounting Studies, Springer, vol. 24(2), pages 665-693, June.
    4. Mehdi Beyhaghi & Pooyan Khashabi & Ali Mohammadi, 2023. "Pre-grant Patent Disclosure and Analyst Forecast Accuracy," Management Science, INFORMS, vol. 69(5), pages 3140-3155, May.
    5. Jiang, Jinglin & Nanda, Vikram & Xiao, Steven Chong, 2021. "Stock-market disruptions and corporate disclosure policies," Journal of Corporate Finance, Elsevier, vol. 66(C).
    6. Qian, Kun & Shi, Bingjie & Song, Yunling & Wu, Hao, 2023. "ESG performance and loan contracting in an emerging market," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
    7. Kristian D. Allee & Theodore E. Christensen & Bryan S. Graden & Kenneth J. Merkley, 2021. "The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance," Management Science, INFORMS, vol. 67(3), pages 1914-1938, March.
    8. Cohen, Lee Jeremy & Marcus, Alan J. & Rezaee, Zabihollah & Tehranian, Hassan, 2018. "Waiting for guidance: Disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts," Global Finance Journal, Elsevier, vol. 37(C), pages 79-99.
    9. Seo, Hojun, 2021. "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 71(1).
    10. Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
    11. Elaine Ying Wang & Hun‐Tong Tan, 2013. "The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 673-700, June.
    12. Allison Koester & Russell Lundholm & Mark Soliman, 2016. "Attracting Attention in a Limited Attention World: Exploring the Causes and Consequences of Extreme Positive Earnings Surprises," Management Science, INFORMS, vol. 62(10), pages 2871-2896, October.
    13. Isabel‐María García‐Sánchez & Valentina Minutiello & Patrizia Tettamanzi, 2022. "Gender disclosure: The impact of peer behaviour and the firm's equality policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 385-405, March.
    14. Song, Yunling & Wu, Hao & Ma, Yan, 2023. "Does ESG performance affect audit pricing? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
    15. Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022. "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1081-1115, April.
    16. David Veenman & Patrick Verwijmeren, 2022. "The Earnings Expectations Game and the Dispersion Anomaly," Management Science, INFORMS, vol. 68(4), pages 3129-3149, April.
    17. Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021. "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    18. Shankar Shaw, Tara & Raithatha, Mehul & Krishnan, Gopal V. & Cordeiro, James J., 2021. "Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
    19. Sun Hyun Park & Kelly Patterson, 2021. "Being Counted and Remaining Accountable: Maintenance of Quarterly Earnings Guidance by U.S. Public Companies," Organization Science, INFORMS, vol. 32(3), pages 544-567, May.
    20. Chen, Jing & Jung, Michael J. & Tang, Michael, 2023. "Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins," The British Accounting Review, Elsevier, vol. 55(6).
    21. Frank S. Zhou, 2021. "Disclosure Dynamics and Investor Learning," Management Science, INFORMS, vol. 67(6), pages 3429-3446, June.
    22. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
    23. Rahul Menon, 2020. "Voluntary Disclosures when There Is an Option to Delay Disclosure," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 829-856, June.
    24. Yongtae Kim & Minsup Song, 2015. "Management Earnings Forecasts and Value of Analyst Forecast Revisions," Management Science, INFORMS, vol. 61(7), pages 1663-1683, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:27:y:2010:i:1:p:143-185. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.