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Managerial Discretion over Their Initial Earnings Forecasts

Author

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  • Takuya Iwasaki

    (Faculty of Commerce, Kansai University, Japan)

  • Norio Kitagawa

    (Graduate School of Business Administration, Kobe University, Japan)

  • Akinobu Shuto

    (Research Institute for Economics & Business Administration (RIEB), Kobe University, Japan)

Abstract

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Suggested Citation

  • Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.
    • Handle: RePEc:kob:dpaper:dp2013-31
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    References listed on IDEAS

    as
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    31. DeFond, Mark L. & Park, Chul W., 1999. "The effect of competition on CEO turnover1," Journal of Accounting and Economics, Elsevier, vol. 27(1), pages 35-56, February.
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    Citations

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    Cited by:

    1. Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
    2. Norio Kitagawa & Akinobu Shuto, 2015. "Credibility of management earnings forecasts and future returns," CARF F-Series CARF-F-367, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    3. Souhei Ishida & Takuma Kochiyama & Akinobu Shuto, 2018. "Are More Able Managers Good Future Tellers? Learning from Japan (Forthcoming in Journal of Accounting and Public Policy)," CARF F-Series CARF-F-435, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Nov 2020.
    4. Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
    5. SHIRABE, Yuji & 調, 勇二, 2017. "Market Overreaction to Bad News and Share Repurchase: Evidence from Japan," Working Paper Series 215, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.

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    More about this item

    Keywords

    Management forecasts; Forecasts management; Forecast innovations; Product market competition; Japan;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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