Browsing Department of Accounting by Subject "Management forecast"
Now showing items 1-2 of 2
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AN EMPIRICAL TEST OF LEARNING IN MANAGEMENT EARNINGS FORECASTS
(2019-05-02)My dissertation examines whether managers issuing earnings guidance learn from the forecast errors in prior earnings guidance issued by them. Using data on quarterly earnings forecasts issued by managers during the period ... -
The timing of insider trading and management forecast credibility
(2022-05-16)In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to ...