Pittsburgh, PA 15260
United States
University of Pittsburgh - Katz Graduate School of Business
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earnings quality, accounting manipulation, CFO turnover, CEO power, incentive compensation
Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting
Internal Control, Inventory Management, Firm Operations
self-assessment, archrival, experimental
earnings guidance, management forecasts, aggregate earnings, macroeconomic news
off-balance sheet, special purpose entities, leverage, accruals, return on equity
Earnings guidance, management earnings forecasts
Special purpose vehicles, off-balance sheet entities, earnings management, taxes, corporate governance
Prosocial tendency; Corporate policies; Employee turnover; Customer satisfaction; Corporate social responsibility; Firm value.
collusion, disclosure, information sharing, antitrust, oligopoly
quarterly earnings guidance, volatility, stop guidance, management forecasts
professional skepticism, management forecast, going-concern
Management Forecasts, Management Forecast Accuracy, Management Forecast Specificity, Cost of Equity
Voluntary disclosure; Payout policy; Share repurchases; Payout flexibility
Prosocial behavior; Prosocial tendency; Agency problem; Accounting manipulations.
Proprietary information, Management forecasts, Information redaction, Information asymmetry, Initial public offerings
Analyst Incentives; Management Guidance; Management Forecasts; Analyst Forecasts; Analyst Revisions.
Analyst Incentives, Management Guidance, Management Forecasts, Analyst Forecasts, Analyst Revisions
restatements, internal control, CFO turnover, auditor resignation
restatement of internal control reports, financial statement restatements, CFO turnover, auditor resignation
audit adjustments, stock price feedback
Managers’ Understanding of Macroeconomic News, Competitor Influence, and Firm Performance: Evidence from Consumer Sentiment News
management forecasts, revenue forecasts, macroeconomic news, consumer sentiment, competition.