Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Earnings Guidance"”.
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Analyst Herding, Shareholder Investment Horizon, and Management Earnings Guidance
… the propensity of analysts to herd when issuing earnings forecasts for a given firm as well as the incidence with which analysts revise their forecasts when the firm issues earnings guidance. Empirical tests show that financial analysts exhibit a greater propensity to herd when there are …
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The Influence of Earnings Guidance From and Direction on Investors' Earnings Expectations
… an experiment that examines the joint effects of earnings guidance form and direction on investor's earnings expectations using the Heuristic-Systematic Model (HSM) as a theoretical framework. I focus on the interaction among earnings guidance form (range or point), guidance direction (up or down) …
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The Causal Effects of Mandatory Quarterly Earnings Guidance on Corporate Information Environment and Corporate Short-Termism
… the causal effects of mandatory quarterly earnings guidance using a regulatory mandate in China that required a subset of listed firms to issue bundled quarterly earnings guidance from 2007 to 2018. A difference-in-differences analysis shows that when these firms are no longer required to …
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Whose Beliefs Matter for Firm Investment?
… to managerial and analyst expectations of future earnings per unit of capital, measured respectively from management earnings guidance announcements and contemporaneous consensus equity analyst forecasts. Although manager beliefs are more accurate predictors of future earnings, firm investment is …
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The impact of overconfidence bias on firm performance: an empirical analysis of S&P 1500 firms
… overestimation and overprecision from management earnings guidance. Since strategic decisions play out over various time horizons, we considered one to five-year lags between our treatment and dependent variables. We estimated our panel data using a year and firm fixed-effects model. We found …