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 11 of 11 for “"Management earnings forecasts"”.
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CEO Extraversion and Management Earnings Forecasts
… most salient personality trait (Cain 2012), on management earnings forecasts. An extraverted individual is characterized as being energetic, talkative, assertive, decisive and sociable (Wilt and Revelle 2009). I examine whether and how CEO extraversion influences the likelihood of issuing …
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A Reexamination of Bias in Management Earnings Forecasts
… are optimistically biased. Previous claims that management earnings forecasts are unbiased could be driven by the cancellation effect that occurs between long-term optimistic bias and short-term pessimistic bias. The magnitude of bias is associated with three ex-ante factors---unexpected …
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Intra-Industry Information Transfers Associated With Management Earnings Forecasts
… of a firm's disclosure of changes in expected earnings on other non-disclosing firms in its industry (an information transfer) and proposes tests of the proposition that management forecasts of earnings generate such transfers. Cluster analysis procedures are used to construct homogeneous …
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Credibility of annual management earnings forecasts: theory and evidence
… operate well because disclosures of annual earnings are verified. It is generally observed, however, that market responses to the unverified management forecasts may be as strong as responses to similar l verified information disclosures. This dissertation is concerned with the credibility …
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The effect of earnings management constraints on management earnings forecasts: evidence from Japan
This thesis examines the role of earnings management constraints, as imposed by firms having higher-quality auditors and lower accounting flexibility at the beginning of the year, in managers’ ability to report less negative earnings surprises from their earnings forecasts. Earnings surprises from …
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Management earnings forecasts, security price variability, and the marginal information content of earnings announcements
… of this study is to determine (1) whether management forecasts decrease the marginal information content of subsequent earnings announcements and (2) whether the market efficiently reflects the information contained in the management forecast. If management forecasts and subsequent earnings …
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The informational feedback effect of stock prices on corporate disclosure
… making forward-looking disclosures. Using annual management earnings forecasts from 1996 to 2010, I find that the association between forecast revisions and stock price changes over the revision periods is stronger when there is more informed trading. Further, the effect of investor information on …
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Three studies on managers' disclosure decisions
… examines whether and how opioid crisis affects management forecast quality. Lax regulations and the spreading of misinformation by pharmaceutical companies have resulted in a massive increase in opioid prescriptions in the United States, with the abuse of these drugs reaching crisis levels. I …
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Three studies on managers' disclosure decisions
… examines whether and how opioid crisis affects management forecast quality. Lax regulations and the spreading of misinformation by pharmaceutical companies have resulted in a massive increase in opioid prescriptions in the United States, with the abuse of these drugs reaching crisis levels. I …
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Return Predictability Conditional on the Characteristics of Information Signals
… further refinement. If the news relates to earnings announcements, management earnings forecasts, or analyst recommendations then the 20-day abnormal returns becomes much larger: ranging from 3% to 4% for positive events and about -2.25% for negative events. For these news events, we also …