San Jose, CA 95192-0066
United States
San Jose State University
Residual income valuation, analyst forecast, expectations manipulation, management forecast guidance
horizon problem, compensation committee, discretionary accruals, real activity management
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analyst following, future performance, loss firms, self‐selection
accrual and real‐activity manipulations, firm valuation, earnings‐ and non‐earnings‐based valuation models, valuation errors, Sarbanes‐Oxley Act