Construct · 1 fields · 1 citations

expectations management: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

managers steering analysts' earnings forecasts downward so that reported earnings can avoid a negative surprise.

In financial reporting, expectations management refers to managers steering analysts' earnings forecasts downward so that reported earnings can avoid a negative surprise. This meaning comes from Matsumoto (2002) in The Accounting Review.[1]

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Nearby constructs

surprise3 fields · 6 citationsjingle · one word, three constructs

References

Matsumoto, D. A. (2002). Management's Incentives to Avoid Negative Earnings Surprises. The Accounting Review, 77(3), 483-514. https://doi.org/10.2308/accr.2002.77.3.483

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