Construct · 1 fields · 1 citations

management talent signaling hypothesis: a standalone construct

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

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management talentsignaling hypothesis1 CONSTRUCTManagement talentHEALY · FINANCIAL ACCOUNTING

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Financial accounting

the proposition that able managers disclose earnings forecasts early to signal their ability to anticipate changes in the firm's economic environment.

In financial accounting, management talent signaling hypothesis refers to the proposition that able managers disclose earnings forecasts early to signal their ability to anticipate changes in the firm's economic environment. This meaning comes from Healy (2001) in Journal of Accounting and Economics.[1]

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Nearby constructs

capital market transactions hypothesis1 fields · 1 citationsanchor · a standalone constructcorporate control contest hypothesis1 fields · 1 citationsanchor · a standalone constructstock compensation hypothesis1 fields · 1 citationsanchor · a standalone construct

References

  1. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405-440. https://doi.org/10.1016/s0165-4101(01)00018-0

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