Construct · 1 fields · 1 citations

management earnings forecasts: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
managementearnings forecasts1 CONSTRUCTManagement earningsHIRST · FINANCIAL REPORTING

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

Financial reporting

voluntary disclosures in which managers give investors an expected earnings figure or range for a coming period.

In financial reporting, management earnings forecasts refers to voluntary disclosures in which managers give investors an expected earnings figure or range for a coming period. This meaning comes from Hirst (2008) in Accounting Horizons.[1]

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Nearby constructs

earnings guidance cessation1 fields · 1 citationsanchor · a standalone constructfigure2 fields · 3 citationsjingle · one word, two constructsperiod1 fields · 1 citationsanchor · a standalone construct

References

  1. Hirst, D. E., Koonce, L., & Venkataraman, S. (2008). Management Earnings Forecasts: A Review and Framework. Accounting Horizons, 22(3), 315-338. https://doi.org/10.2308/acch.2008.22.3.315

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