The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis
نویسندگان
چکیده
منابع مشابه
The Association between Management Earnings Forecast Errors and Accruals
We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers’ assessments of their firms’ business prospects are imperfect. Since managers’ imperfect business assessments influence both accruals generation and earnings projection, we hypothesize that management earnings forecasts exhi...
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ژورنال
عنوان ژورنال: Journal of International Financial Markets, Institutions and Money
سال: 2017
ISSN: 1042-4431
DOI: 10.1016/j.intfin.2017.08.008