Accepted by Greg Waymire. An earlier version of this paper was presented at the 2002 Contemporary Accounting Research Conference, generously supported by the CGA-Canada Research Foundation, the Canadian Institute of Chartered Accountants, CMA Canada — Ontario, the Certified General Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. We would like to thank Stan Levine at First Call for providing the analyst and management forecast data and for helpful discussions. The comments of Sudipta Basu, Jeffrey Callen, Andreas Gintschel, Scott Richardson, Charles Wasley, Greg Waymire (associate editor), and two anonymous referees are gratefully acknowledged.
Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?*
Article first published online: 15 JAN 2010
2006 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 23, Issue 3, pages 593–624, Fall 2006
How to Cite
Cotter, J., Tuna, I. and Wysocki, P. D. (2006), Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?. Contemporary Accounting Research, 23: 593–624. doi: 10.1506/FJ4D-04UN-68T7-R8CA
- Issue published online: 15 JAN 2010
- Article first published online: 15 JAN 2010
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