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Keywords: K22
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (2): 222–242.
Published: 03 April 2018
... K22 Management earnings forecasts represent one of the key disclosure mechanisms through which managers communicate their expectation of a firm’s earnings to the capital markets prior to the release of mandatory earnings announcements. The important role played by management earnings forecasts...
