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Keywords: Forecast revisions
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2016) 24 (3): 295–312.
Published: 12 September 2016
... is to investigate the relationships between accruals and initial management earnings forecast errors (MFERR), and between accruals and forecast revisions. Further, the study offers a preliminary discussion of the economic costs of mandatory earnings forecasting, with a specific focus on firms operating under...
