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- W2952566662 abstract "This study examines the association between a firm’s internal information environment and the accuracy of its externally-disclosed management earnings forecasts. Internally, firms use forecasts to plan for uncertain futures. The risk management literature argues that integrating risk-related information into forecasts and plans can improve a firm’s ability to forecast future financial outcomes. We investigate whether this internal information manifests itself in the accuracy of external earnings guidance. Using detailed survey data and publicly-disclosed management earnings forecasts from a sample of publicly-traded U.S. companies, we find that more sophisticated risk-based forecasting and planning processes are associated with smaller earnings forecast errors and narrower forecast widths. These associations hold across a variety of different planning horizons (ranging from annual budgeting to long-term strategic planning), providing empirical support for the theoretical link between internal information quality and the quality of external disclosures." @default.
- W2952566662 created "2019-06-27" @default.
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- W2952566662 date "2016-01-01" @default.
- W2952566662 modified "2023-09-27" @default.
- W2952566662 title "Risk-Based Forecasting and Planning and Management Earnings Forecasts" @default.
- W2952566662 doi "https://doi.org/10.2139/ssrn.2881110" @default.
- W2952566662 hasPublicationYear "2016" @default.
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