The Association Between Management Earnings Forecast Errors and Accruals

By Guojin Gong, Laura Yue Li, Hong Xie. 2009

172 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/5e271ab393eea70a155ec00672f7e4e1ebe2a699

Citations in the corpus

• Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure (2016, unknown): “For the most part, these studies focus on measures of earnings quality and document a positive relation between earnings quality and the incidence, frequency, and accuracy of voluntary disclosure (e.g., Lennox and Park, 2006; Francis et al., 2008; Gong et al., 2009).”