Whether managers should provide earnings guidance, especially quarterly guidance, has
been a hotly debated policy issue. Influential organizations have urged firms to stop …

We provide archival evidence on how a particular type of supplementary information affects
the credibility of management earnings forecasts. Managers often provide detailed forecasts …

We examine nonearnings related disclosure and find that many firms voluntarily provided
guidance on capital expenditure (CAPEX) and provided strategic plan disclosure (SPD) …

We study how institutional blockholdings affect firm voluntary disclosure. We document that
concentrated institutional ownership reduces firms' voluntary disclosure measured by the …

Prior research finds that investors respond more favorably to a disaggregated earnings
forecast than to an aggregated one. The present study examines whether this initial …

This study examines a reputation-concerned entrepreneur's incentives to provide
disaggregated information about a project's future performance when the entrepreneur …

This paper examines how rank-order tournament incentives in the top management team
(TMT) influence the quality of management earnings forecasts (MEFs). Instead of breeding …

Purpose–The purpose of this paper is to investigate whether other information included with
management earnings forecasts can help analysts to formulate better earnings predictions …

This thesis includes three essays in corporate reporting and auditing. Chapter 1 studies how
institutional blockholdings affect firm voluntary disclosure. We document that concentrated …

In the context of disaggregated earnings guidance, the current study examines whether
managers who are engaging in earnings management will opportunistically choose the …