عنوان فارسی مقاله: |
پیش بینی مدیریتی، ریسک های ویژه و محیط اطلاعاتی |
| عنوان انگلیسی مقاله: |
Management Forecasts, Idiosyncratic Risk, and the Information Environment |
چکیده
1. پیشگفتار
2. توسعه فرضیه
3. طرح تحقیق
3.1. ریسک ویژه
3.2. خظای پیش‌بینی مدیریت
3.3. رابطه بین خطای باقیمانده پیش‌بینی مدیریت و ریسک ویژه
3.4. تاثیر محیط اطلاعات روی رابطه بین خطاهای باقیمانده پیش‌بینی مدیریت و ریسک ویژه
4. نمونه و آماری توصیفی
4.1. انتخاب نمونه
4.2. آمار توصیفی
5. نتایج اصلی
6. تجزیه و تحلیل اضافی با استفاده از پیش‌بینی‌های مدیریت از باقیمانده
7. نتیجه‌گیری
کلمات کلیدی :
Search ResultsManagement Forecasts: What Do We Know? - jstorhttps://www.jstor.org/stable/4480053by M Coller - 1998 - Cited by 30 - Related articlesSimilarly, tests for an optimism bias in manage- ment forecasts have indicated that managers do not systematically forecast earnings greater than actual earnings. ... Forecasting firms also have higher positive percentage changes in earnings in the period of the forecast than they reported in prior periods.Credibility of Management Forecasts - jstorhttps://www.jstor.org/stable/4093123by JL Rogers - 2005 - Cited by 646 - Related articlesagement earnings forecasts affects how managers bias their forecasts, and we ... whether the market's response to management forecasts is consistent with it ...[PDF]Management Earnings Forecasts - Scheller College of Businesshttps://www.scheller.gatech.edu/directory/faculty/venkataraman/.../HORIZONS.pdfby DE Hirst - 2008 - Cited by 356 - Related articlesManagerial incentives. As noted earlier, managers often are motivated to issue earnings forecasts to reduce the information asymmetry that exists between them and analysts and inves- tors. However, at times, managers issue forecasts for reasons that are consistent with only their own self-interest or incentives.Management Forecast Quality and Capital Investment ... - DSpace@MIThttps://dspace.mit.edu/openaccess-disseminate/1721.1/88127by TH Goodman - 2013 - Cited by 71 - Related articlesKeywords: management earnings forecasts; voluntary disclosure; capital expenditure; ... management forecasts and managerial investment decisions. First, the ...Management earnings forecasts and analyst forecasts: Evidence from ...www.sciencedirect.com/science/article/pii/S1755309114000343by Y Wang - 2015 - Cited by 3 - Related articlesJan 8, 2015 - Distinct from the literature on the effects that management earnings forecasts (MEFs) properties, such as point, range and qualitative ...Management Forecast Consistency - HILARY - 2013 - Journal of ...onlinelibrary.wiley.com/doi/10.1111/1475-679X.12033/abstractby G HILARY - 2014 - Cited by 10 - Related articlesNov 29, 2013 - Accepted by Philip Berger. We gratefully acknowledge the helpful comments and suggestions made by an anonymous referee, Daniel Bens, ...Financial Analysts Journal : Management Forecasts: What Do We ...www.cfapubs.org/doi/abs/10.2469/faj.v54.n1.2145by M Coller - 1998 - Cited by 30 - Related articlesEmpirical research has addressed several issues related to management forecasts of earnings, including the motivations management may have to release ...Credibility of Management Forecasts | The Accounting Reviewwww.aaapubs.org/doi/10.2308/accr.2005.80.4.1233by JL Rogers - 2011 - Cited by 646 - Related articlesWe examine how the market's ability to assess the truthfulness of management earnings forecasts affects how managers bias their forecasts, and we evaluate ...Management Forecast Quality and Capital Investment Decisions | The ...aaajournals.org › The Accounting Review › January 2014by TH Goodman - 2013 - Cited by 72 - Related articlesArticle Citation: Theodore H. Goodman, Monica Neamtiu, Nemit Shroff, and Hal D. White (2014) Management Forecast Quality and Capital Investment Decisions ...[PDF]Mandatory IFRS Adoption and Management Forecastshttps://www.kellogg.northwestern.edu/~/media/Files/.../George%20Yang.ashxMandatory IFRS Adoption and Management Forecasts. Abstract. Using a difference-in-difference research design, we find that firms in countries that mandated ...Searches related to Management Forecastsmanagement forecasts definitionmanagement earnings forecastmanagement earnings forecast definitiondoes the form of management's earnings guidance affect analysts' earnings forecasts?first call databasestaffing tableshow do analysts forecast earningssupply analysis