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EARNINGS MANAGEMENT AND EARNINGS FORECAST DISPERSION

Global Business and Finance Review, 2004, 9(1), , pp.39-50 [Peer Reviewed Journal]

2004. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1088-6931 ;EISSN: 2384-1648

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  • Title:
    EARNINGS MANAGEMENT AND EARNINGS FORECAST DISPERSION
  • Author: Lee, BuRyung
  • Subjects: earnings forecast dispersion ; earnings management ; market expectation ; market extension ; stock returns ; 경영학
  • Is Part Of: Global Business and Finance Review, 2004, 9(1), , pp.39-50
  • Description: Firms that barely beat the market expectation show higher consensus ofearningsforecasts than do their counterparts that barely miss it. Differences in stock returns around earnings announcements between firms that beat and miss the market expectation are statistically significant when the consensus of earnings forecasts is high. Thus, managers appear to be more concerned about beating the market expectation when the dispersion ofearningsforecasts is low. Otherwise, they might experience a large amount ofopportunity costs as a firms stock prices decline.
  • Publisher: Seoul: People and Global Business Association
  • Language: English
  • Identifier: ISSN: 1088-6931
    EISSN: 2384-1648
  • Source: ProQuest Databases
    DOAJ: Directory of Open Access Journals
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