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- W3169484913 abstract "Kirk, Reppenhagen, and Tucker (2014) find that investors use individual analyst forecasts as additional earnings benchmarks. We investigate whether executives manage earnings to beat these individual benchmarks. Using year-end effective tax rate (ETR) manipulation as our setting, we find that firms decrease ETRs from 3rd to 4th quarter to meet or beat a greater percentage of individual forecasts. We also find some evidence that firms use incremental ETR changes to meet forecasts by key analysts. After controlling for the distance to the nearest forecast, our evidence shows that firms are more likely to beat an incremental forecast with a decrease in ETR compared to missing an incremental forecast with an increase in ETR. Our study highlights the strategic nature of earnings management by providing evidence that managers consider individual forecasts to calibrate earnings management decisions." @default.
- W3169484913 created "2021-06-22" @default.
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- W3169484913 date "2021-08-01" @default.
- W3169484913 modified "2023-10-18" @default.
- W3169484913 title "What's my target? Individual analyst forecasts and last-chance earnings management" @default.
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- W3169484913 doi "https://doi.org/10.1016/j.jacceco.2021.101423" @default.
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