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March 18, 2026The Accounting Review

The Representativeness of Management Earnings Forecasts.

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Authors

EIEugene A. Imhoff

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Overview

Discussion evaluates whether current management earnings forecasts represent all firms, suggesting policy implications.

Key Points

  • This evaluation aims to determine if current management earnings forecasts are indicative of all firms’ forecasts if made mandatory.
  • Analyzed attributes of firms that produce earnings forecasts.
  • Conducted statistical tests on existing published management earnings forecasts.
  • Assessed the representativeness of the current forecasting data.
  • Previous research may not support a sound policy decision on mandatory forecasting.
  • Findings indicate a lack of representativeness among current forecasts.
  • Tests show variation in attributes of firms producing forecasts.

Cite This Study

Eugene A. Imhoff (1978) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3f17https://doi.org/10.2308/tar-4482478
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Further Evidence on the Representativeness of Management Earnings Forecasts .1985
  2. 2The Stock Price Effects of Alternative Types of Management Earnings Forecasts.1993 · 3 citations
  3. 3A Note on the Informational Content of Corporate Annual Earnings Forecasts.1978
  4. 4The Market Interpretation of Management Earnings Forecasts as a Predictor of Subsequent Financial Analyst Forecast Revision.1990 · 4 citations
  5. 5The Formation of Earnings Expectations.1985