Management Earnings Forecasts and Other Forward-Looking Statements

By Zahn Bozanic, Darren T. Roulstone, Andrew Van Buskirk. 2017

189 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bb2ae2cc58282c769c2bc6f13dfbc3f120b666a8

Citations in the corpus

• The impact of narrative disclosure readability on bond ratings and the cost of debt (2017, unknown): “We also examine firms’ use of forward-looking statements (FLS) (Bozanic et al. 2015), since greater use of forward-looking statements could affect rating agencies’ uncertainty about firms’ prospects. We do not have a directional prediction about forwardlooking statements because they could theoretic”