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• W1796209448 abstract "In this paper we examine whether the inconsistency between management private information contained in earnings guidance and public information embedded in prior stock returns can be used to predict the likelihood of misleading management earnings guidance. We follow a prior definition of misleading earnings guidance as a management forecast revision that leads pre-guidance analyst forecasts away from actual earnings value. Using management quarterly earnings guidance from the First Call database, we find that the management earnings guidance is more likely to be misleading if the direction of guidance is inconsistent with that of prior stock returns. We additionally find that the strength of public information, as proxied by the absolute value of stock returns, intensifies the relationship between information inconsistency and misleading guidance. Our inconsistency measure is associated with extant indicators of misleading guidance in intuitively appealing ways. Both in-sample and out-of-sample tests suggest that the inconsistency measure predicts the occurrence of misleading guidance, after controlling for extant predictors." @default.
• W1796209448 created "2016-06-24" @default.
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• W1796209448 date "2011-01-01" @default.
• W1796209448 modified "2023-09-26" @default.
• W1796209448 title "Using the Inconsistency of Private and Public Information to Identify Misleading Management Guidance" @default.
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• W1796209448 doi "https://doi.org/10.2139/ssrn.1735516" @default.
• W1796209448 hasPublicationYear "2011" @default.
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