... stickiness Voluntary disclosures Management earnings forecasts Cost management and financial reporting are two important functions and responsibilities of management. One stream of research (e.g. Anderson et al., 2003 ; Banker and Chen, 2006 ; Banker and Byzalov, 2014 ; Banker et...

... 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...