Search Results for: Forward Looking Earnings Statements

This paper identifies cross-sectional factors that motivate the disclosure of forward-looking earnings information and documents that these disclosures impact m

We identify forward-looking statements (FLS) in firms' disclosures to distinguish between “forecast-like” (quantitative statements about earnings) and “ot

This paper analyzes the usefulness of the forward-looking information disclosed in the annual report based on the 2011-2016 financial report of listed companies

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the