Download or read book Public Disclosure of Corporate Earnings Forecasts written by Francis A. Lees and published by . This book was released on 1981 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disclosure of Financial Forecasts to Security Analysts and the Public written by Phyllis S. McGrath and published by . This book was released on 1973 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disclosure of Corporate Forecasts to the Investor written by Financial Analysts Federation and published by . This book was released on 1973 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disclosure of Forecasts written by and published by . This book was released on 1974 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide for a Review of a Financial Forecast written by American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force and published by . This book was released on 1982 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Disclosure of Business Forecasts written by A.T. Kearney, Inc and published by . This book was released on 1972 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Prospective Financial Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Download or read book Disclosure of Forecasts Publication of Financial Forecasts Forecasts and External Reporting written by Australian Society of Accountants and published by . This book was released on 1974 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disclosure of Forecasts written by and published by . This book was released on 1974 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Publishing Financial Forecasts written by Laventhol Krekstein Horwath & Horwath and published by . This book was released on 1974 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of the Question of Public Disclosure of Financial Forecasts written by Edward F. Smith and published by . This book was released on 1976 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Forecasts as a Mandatory Disclosure Requirement written by P. R. Shapland and published by . This book was released on 1978 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Joint Impact of Commitment to Disclosure and Prior Forecast Accuracy on Managers Forecasting Credibility written by Shankar Venkataraman and published by . This book was released on 2008 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although managers rate concerns about being seen as committed disclosers as an important consideration in their voluntary disclosure decisions, prior research has paid limited attention to how investors view commitment to disclosure. This study experimentally tests two competing perspectives relating to how managers' commitment to disclosure and prior forecast accuracy jointly influence managers' forecasting credibility. The first perspective (the normative perspective) draws on economic theory and the second perspective (the omission bias perspective) draws on theory from psychology. The normative perspective suggests that commitment to disclosure and prior forecast accuracy will independently influence managers' forecasting credibility. In contrast, the omission bias literature suggests that the influence of commitment to disclosure on managers' forecasting credibility depends on managers' prior forecast accuracy. In other words, the normative perspective suggests two main effects, whereas the omission bias perspective suggests a commitment to disclosure x accuracy interaction. To test the competing predictions relating to the joint impact of commitment to disclosure and prior forecast accuracy on managers' forecasting credibility, I conduct an experiment. Results of this experiment support the omission bias perspective. Participants in the role of investors rate more (less) committed managers as more (less) credible, but only when they are also accurate. When managers are inaccurate, however, this relationship reverses. That is, more committed managers are viewed as less credible relative to their less committed peers. These results suggest that managers' concerns about commitment to disclosure are indeed valid, but only when they are accurate. When managers are less accurate, commitment to disclosure hurts, rather than helps, managers' credibility. Participants' valuation judgments as well as their judgments relating to a current disclosure are positively associated with their judgments of managers' forecasting credibility, suggesting that their assessment of managers' credibility may have significant valuation consequences. This study contributes to the voluntary disclosure literature and has implications for managers who provide earnings forecasts and for investors who use these forecasts in their investment decisions.
Download or read book Voluntary Disclosure of Profit Forecasts written by Niamh M. Brennan and published by . This book was released on 2013 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most studies of forecast disclosure do not examine the information disclosed in forecasts, focusing instead on the dichotomous decision to disclose/not disclose a forecast. More recent research has begun to examine the nature of the forecasts disclosed (qualitative vs. non-qualitative; point or range forecasts). This paper takes the analysis one step further by analysing and explaining the information disclosed in forecasts after the initial disclosure decision is made.As information in forecasts is largely unregulated in the UK, a study of disclosures in forecasts can provide valuable insights into voluntary disclosure decisions. This research examines forecast disclosure from the perspective of the detailed information reported in the forecasts rather than just (as in previous research) whether a forecast was disclosed or not. Forecasts generally disclose two distinct types of information: (1) Financial information and (2) assumptions underlying the forecast. Increased disclosure of financial information in forecasts is likely to be useful to users in understanding forecasts and in adding to their credibility. Assumptions, on the one hand, may provide more information on how the forecast is arrived at, but, on the other hand, may qualify the certainty of achieving the forecast. Forecasters may attempt to deal with uncertainty in forecasts through disclosure of assumptions. A detailed analysis is made of the items and assumptions disclosed in forecasts. Items and assumptions are counted and negative binomial regression is applied in analysing the disclosures in forecasts against various independent variables expected to explain the voluntary disclosure of information. Results show that two factors explain most of the variation in the nature of information disclosed in forecasts: the forecast horizon involved and target company responses in contested bids. Company size was also a factor in relation to disclosure of items in forecasts.
Download or read book Presentation and Disclosure of Financial Forecasts written by American Institute of Certified Public Accountants and published by . This book was released on 1975 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Disclosure of Business Forecasts written by A T. Kearney and published by . This book was released on 1972 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Disclosure of Business Forecasts written by Marvin Schiller and published by . This book was released on 1972 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
