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• W2547291330 abstract "Management forecasts are an important source of information for the Japanese stock market. In this paper, we use management forecast error as a proxy for disclosure quality to investigate the relationship between disclosure quality and idiosyncratic risk. We find that management forecast error is positively related to idiosyncratic risk, suggesting that high-quality public information reduces idiosyncratic risk. Furthermore, we present evidence that management forecast error is less positively related to idiosyncratic risk in relatively good information environments." @default.
• W2547291330 created "2016-11-11" @default.
• W2547291330 creator A5057351818 @default.
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• W2547291330 date "2016-12-01" @default.
• W2547291330 modified "2023-09-23" @default.
• W2547291330 title "Management Forecasts, Idiosyncratic Risk, and the Information Environment" @default.
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• W2547291330 doi "https://doi.org/10.1016/j.intacc.2016.10.002" @default.
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