Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

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The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, unknown): “Bartov et al. (2002) and Koh et al. (2008) use a similar approach.”
Earnings management or forecast guidance to meet analyst expectations? (2009, unknown): “In the post-scandals period, Koh et al. (2008) find that the propensity of US managers to rely on income-increasing, abnormal accruals to meet analyst expectations has decreased.”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “54 management, for instance, to meet analysts’ earnings targets, has declined (e.g., Cohen et al., 2008; Koh et al., 2008; Bartov and Cohen, 2009; Iliev, 2010) and that the recognition of losses has become more timely (e.g., Lobo and Zhou, 2006).”