Browsing by Subject "Analyst Forecasts"
Now showing items 1-2 of 2
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(2013-06-26)This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors ...
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(2012-10-19)Comparability is a desirable qualitative characteristic of financial information and critical for financial statement users' ability to identify and understand similarities and differences in financial results among reporting ...