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Keywords: Analysts’ forecast
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (4): 647–679.
Published: 09 June 2025
... standard tag names is related to less persistent positive earnings and more persistent negative earnings as well as to higher analyst forecast error and dispersion. Ultimately, these findings suggest that managers exploit the customization of extension tags to obscure unfavorable information, making...
