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• W656340892 abstract "This study develops and tests a model of manager reporting credibility in an earnings guidance setting. Specifically, I use two experiments to examine whether prospective investors differ from current investors in their sensitivity to forthcoming disclosure. I find that prospective investors exhibit an incremental sensitivity to forthcoming disclosure compared to current investors. I find that the long-term impact of forthcomingness on credibility is partially mediated by investors’ affective reactions to forthcomingness. I also find that over multiple periods, managers develop a reporting reputation and prospective investors exhibit an increased willingness to rely on subsequent earnings guidance when managers are consistently forthcoming. The results suggest that initially managers who report negative news are rated as having lower reporting credibility than those who report positive news. However, with additional trading periods only forthcomingness reliably predicts changes in investors’ assessments of management reporting credibility. Lastly, I find that the greatest benefits (increases) and risks (decreases) to forthcomingness occur when earnings news is negative. Overall, the results suggest that forthcomingness has a positive impact on managers’ long-term reporting credibility and this effect is greater for prospective investors over multiple periods. The results should inform managers who are interested in maximizing the effectiveness of their earnings guidance." @default.
• W656340892 created "2016-06-24" @default.
• W656340892 creator A5064667978 @default.
• W656340892 date "2012-01-01" @default.
• W656340892 modified "2023-09-26" @default.
• W656340892 title "Does forthcomingness matter? Exploring the determinants of managers' long-term reporting credibility" @default.
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• W656340892 hasPublicationYear "2012" @default.
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