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March 18, 2026The Accounting Review

Further Evidence on the Representativeness of Management Earnings Forecasts .

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Authors

CCClifford T. Cox

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Overview

Study demonstrates differences in forecast characteristics in firms disclosing and non-disclosing forecasts, highlighting implications for accuracy.

Key Points

  • The study aims to examine the characteristics of firms that disclose versus those that do not disclose management earnings forecasts.
  • Analyzed firms from the Wall Street Journal based on their earnings forecast disclosures
  • Compared characteristics like earnings variability and firm size between disclosing and non-disclosing firms
  • Assessed the impact of systematic market risk on forecast accuracy
  • Non-disclosing firms had greater earnings variability compared to disclosing firms
  • Disclosing firms tended to be larger in size than non-disclosing firms
  • No significant difference in systematic market risk between the two groups

Cite This Study

Clifford T. Cox (1985) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4cd4https://doi.org/10.2308/tar-4491856
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Also Consider

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

  1. 1The Representativeness of Management Earnings Forecasts.1978
  2. 2A Note on the Informational Content of Corporate Annual Earnings Forecasts.1978
  3. 3The Stock Price Effects of Alternative Types of Management Earnings Forecasts.1993 · 3 citations
  4. 4The nexus between earnings management and information asymmetry: an empirical analysis based on US firm data2026 · 1 citations
  5. 5Investor Trading Responses to Differing Characteristics of Voluntarily Disclosed Earnings Forecasts.1979