Construct · 1 fields · 1 citations

earnings guidance cessation: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

a firm's decision to stop issuing quarterly earnings guidance, often after poor performance, and its consequences for analysts and the information environment.

In financial reporting, earnings guidance cessation refers to a firm's decision to stop issuing quarterly earnings guidance, often after poor performance, and its consequences for analysts and the information environment. This meaning comes from Houston (2010) in Contemporary Accounting Research.[1]

Unit
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Nearby constructs

environment1 fields · 2 citationsanchor · a standalone construct information4 fields · 5 citationsjingle · one word, four constructs management earnings forecasts1 fields · 1 citationsanchor · a standalone construct

References

Houston, J. F., Lev, B., & Tucker, J. W. (2010). To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance. Contemporary Accounting Research, 27(1), 143-185. https://doi.org/10.1111/j.1911-3846.2010.01005.x

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