An Empirical Examination of the Determinants of Industry-Level Earnings Forecast Disclosure Frequency

Cairney, Timothy D.; Pantzalis, Christos
January 2002
American Business Review;Jan2002, Vol. 20 Issue 1, p123
Academic Journal
Examines the determinants of industry-level earnings forecast disclosure frequency. Association between inter-firm information transfers and common information; Sufficiency of voluntary disclosures in the market; Use of regression models.


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