The accounting literature has used the midpoint of range forecasts in various research
settings, assuming that the midpoint is the best proxy for managers' earnings expectations …

This study examines the effect of fair value accounting on the behavior of analysts using a
large, generalizable sample of US firms. By employing a measure of firms' fair value …

We investigate the feasibility of machine learning methods for attributional content and
framing analysis in corporate reporting. We test the performance of five widely-used …

The informativeness of impression management − financial analysts and rhetorical style of
CEO letters | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

We study how corporate boards set earnings performance targets in CEOs' annual incentive
plans (AIPs) and the implications for strategic management earning guidance. We find that …

We explore how publicly listed family and nonfamily firms engage in self-serving attributions
in their annual financial reports. We empirically examine how both types of firms emphasize …

Management earnings forecasts expressed as a range have become the most common form
of quantitative management guidance. Traditionally, the proxy for the sign and the …

We use automated techniques to measure causal reasoning on earnings‐related financial
outcomes of a large sample of MD&A sections of US firms and examine the intensity of …

Corporate managers have been shown to successfully use narrative impression
management techniques to influence investors' perceptions of company performance …

Range forecasts have evolved to be the most common form of management forecasts. Prior
studies typically use the midpoint to evaluate analyst reaction to range forecasts, implicitly …