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- W3136106145 abstract "This is the Online Appendix for: Management of reported and forecast EPS, investor responses, and research implications (Management Science, Forthcoming). We provide here additional results relating to four issues discussed in the main paper: a) robustness analysis regarding prediction P3.2, which compares the use of accruals by US and Japanese firms to smooth reported EPS; b) robustness analysis regarding prediction P3.3, which compares ERC or investor responses to forecast errors for US and Japanese firms; c) an extension of the analyses in Table 5 of the main paper, relating to replications of Thomas (2002); and d) descriptive results relating to scale variation in the first moment of forecast error distributions, referred to as CT#1. While we present results for all four analyses, we provide no discussion for the third issue, as it is fully described in the main paper." @default.
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- W3136106145 date "2017-03-27" @default.
- W3136106145 modified "2023-09-26" @default.
- W3136106145 title "Online Appendix for: Management of Reported and Forecast EPS, Investor Responses, and Research Implications" @default.
- W3136106145 hasPublicationYear "2017" @default.
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