[图书][B] Essays on earnings forecasts, earnings management and capital market prices
A Beyer - 2006 - search.proquest.com
2006•search.proquest.com
This dissertation contains two analytical models of earnings forecasts, earnings
management and capital market prices. The goal of this dissertation is to study analysts' and
managers' incentives to bias their forecasts of firms' earnings and managers' incentives to
manipulated reported earnings and also to examine the capital market's reaction to earnings
forecasts and earnings reports.
management and capital market prices. The goal of this dissertation is to study analysts' and
managers' incentives to bias their forecasts of firms' earnings and managers' incentives to
manipulated reported earnings and also to examine the capital market's reaction to earnings
forecasts and earnings reports.
Abstract
This dissertation contains two analytical models of earnings forecasts, earnings management and capital market prices. The goal of this dissertation is to study analysts' and managers' incentives to bias their forecasts of firms' earnings and managers' incentives to manipulated reported earnings and also to examine the capital market's reaction to earnings forecasts and earnings reports.
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