This study examines recent accounting research published in 10 journals led by New
Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting …

This study examines the relation between share pledging by controlling shareholders and
optimism in analyst earnings forecasts. Using a sample of listed Chinese firms from 2007 to …

This paper evidences the strategic positioning of positive and negative words within a CEO
letter as a subtle form of impression management. We find that managers tend to present …

Purpose Prior research shows that managers with lower ability release less accurate
management earnings forecasts and have more earnings restatements, lower earnings …

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

This paper argues that attributes of diffusion objects, in their own right, shape the form and
extent of policy diffusion. To date, diffusion scholarship focuses on actor-level attributes (eg …

We propose and empirically test statistical approaches to debiasing judgmental corporate
cash flow forecasts. Accuracy of cash flow forecasts plays a pivotal role in corporate …

Our paper contributes to the nascent literature on forecasting the Chinese macroeconomy in
a data‐rich environment. We perform a horse race among a large set of traditional models …

In this paper, we examine the nexus between analysts' forecasts and CEO incentives over
different forecasting horizons. We assemble a unique analyst‐level sample for US firms …

This study investigates the impact of corruption on financial analysts' forecast accuracy and
forecast uncertainty. I employ an international sample of 71 countries classified into two …