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关注:1
2013-05-23 12:21
求翻译:I also examine whether firms manage earnings upward or guide analysts' forecasts downward to avoid missing expectations at the earnings announcement. I examine the relation between firm characteristics and the probability (conditional on meeting analysts' expectations) of having (1) positive abnormal accruals, and (2) 是什么意思? 待解决
悬赏分:1
- 离问题结束还有
I also examine whether firms manage earnings upward or guide analysts' forecasts downward to avoid missing expectations at the earnings announcement. I examine the relation between firm characteristics and the probability (conditional on meeting analysts' expectations) of having (1) positive abnormal accruals, and (2)
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2013-05-23 12:21:38
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2013-05-23 12:23:18
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2013-05-23 12:24:58
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2013-05-23 12:26:38
我还检查企业管理业绩向上还是以避免遗漏预期四季度业绩公布在指导分析师的预期下调。我检查了坚定的特征与概率 (条件是会议分析师的预期) 有 (1) 积极超额应计项目和 (2) 预测,低于预期 (使用之前收益变化的模型) 之间的关系。总体而言,结果表明这两种机制发挥作用,避免负收益的惊喜。
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2013-05-23 12:28:18
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