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Analyst Revenue Forecasts and Firm Revenue Misstatements

Authors :
Ting-Chiao Huang
Stephanie Hairston
Source :
European Accounting Review. 32:379-414
Publication Year :
2021
Publisher :
Informa UK Limited, 2021.

Abstract

Earnings and revenue are ranked as the two most important performance measures reported to outsiders. However, prior literature primarily focuses on management’s incentives and willingness to manip...

Subjects

Subjects :
Economics and Econometrics
Incentive
Earnings
business.industry
Accounting
Economics, Econometrics and Finance (miscellaneous)
Business, Management and Accounting (miscellaneous)
Revenue
Business
Business and International Management
Finance

Details

ISSN :
14684497 and 09638180
Volume :
32
Database :
OpenAIRE
Journal :
European Accounting Review
Accession number :
edsair.doi...........1a66323d2b4e8abad2f668de48c4b685
Full Text :
https://doi.org/10.1080/09638180.2021.1983447
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