Managers' forecast guidance of analysts: international evidence

Article Abstract:

Managers' use forecast guidance to prevent disappointments relating to earnings. The trends relating to forecast guidance prevailing internationally are examined. It is observed that in countries where the investor protection legislations are strong, managers tend to use more of forecast guidance unlike in the countries where investor protection is not up to mark. Based on the study, the reaction of managers towards information disclosure in regulated environment is also analyzed.

Author: Brown, Lawrence D., Higgins, Huong N.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2005
Legal issues & crime, Government regulation (cont), Sales, profits & dividends, Financial management, Government regulation, Management dynamics, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Legal/Government Regulation, Reporting & Disclosure, Financial Regulation & Reporting, Venture Analysis, Laws, regulations and rules, Profit, Company sales and earnings, Company earnings/profit, Investor relations, Company business management, Financial disclosure

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Managing earnings surprises in the US versus 12 other countries

Article Abstract:

An analysis of the distribution and management of corporate quarterly earnings surprises in US vs 12 various countries is offered. Additional information on the methodology used to analyze corporate earnings surprise management is included.

Author: Brown, Lawrence D., Higgins, Huong Ngo
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2001
Industrialized Countries, Statistical Data Included, Finance, Industrial nations, Corporate profits

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Corporate governance and firm valuation

Article Abstract:

Influence of corporate governance provisions, on firm's equity values is examined.

Author: Brown, Lawrence D., Caylor, Marcus L.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2006
Analysis, Stocks, Corporate governance, Stock prices

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Subjects list: United States, Management, Forecasts and trends, Profits, Market trend/market analysis, Business enterprises
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