در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه پیش بینی مدیریت از سود از سال 2000 الی 2018 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه پیش بینی مدیریت از سود - فرمت word
فهرست مطالب
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................15
برخی از منابع
منابع و ماخذ
Bagella, M. and Bechetti, L. and Ciciretti, R.. (2007). “Earning Forecast Error in US and European Stock Markets”, The European Journal of Finance, Vol. 13, No. 2,pp. 105– 122.
Baginski, S., & Rakow, K. (2009). Management earnings forecast disclosure policy and cost of equity capital. Working Paper (University of Georgia and Louisiana State University
Beaver W. and Cornell B. and Landsman W. and Stubben R. S. (2008) “The Impact of Analysts: Forecast Errors and Forecast Revisions on Stock Prices”, Journal of Business Finance & Accounting, 35(5), pp.709–740.
Behn. B. K, Choi. J. H & Kang. T. (2007). “Audit Quality and Properties of Analyst Earning Forecasts”, available at www.ssrn.com.
Brockman, P . Cicon. J(2013). The Information content of management Earning Forecasts: an Analysis of Hard Versus Soft Information . Journal of Financial Research. 10.1111/j. 1475-6803.2013.12006.x
Cao, Ying and Cassell, Cory A. and Myers, Linda A. and Omer, Thomas C., (2017). Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts (March 1, 2017). Available at SSRN: https://ssrn.com/abstract=2034378 or http://dx.doi.org/10.2139/ssrn.2034378
Chen, C. X., et al. The effects of forecast type and performance-based incentives on the quality of management forecasts. Accounting, Organizations and Society (2015)
Chen, G. crossland, C Luo, s(2014). Making the same Mistake All Over Again: CEO Overconfidence and Corporate Resistance to Corrective Feedback. Strategic Management journal
Choi, J.H., Myers, L., Zang, Y., & Ziebart, D. (2010).The Roles that Forecast Surprise and Forecast Error Play in Determining Manageme Forecast Precision.AccountingHorizons, 24(2):165-188.
Clarkson. P. M. (2000). “Auditor quality and the accuracy of management earnings forecasts”, 1The University of Queensland and, Simon Fraser University.
Clubb, C., Wu, G., (2014). Earnings Volatility and Earnings Prediction: Analysis and UK Evidence. Journal of Business Finance & Accounting, 41: 53–72