Managerial Discretion over Their Initial Earnings Forecasts

Takuya Iwasaki, Norio Kitagawa and Akinobu Shuto ()
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Takuya Iwasaki: Faculty of Commerce, Kansai University, Japan
Norio Kitagawa: Graduate School of Business Administration, Kobe University, Japan

No DP2013-31, Discussion Paper Series from Research Institute for Economics & Business Administration, Kobe University

Keywords: Management forecasts; Forecasts management; Forecast innovations; Product market competition; Japan (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 63 pages
Date: 2013-10
New Economics Papers: this item is included in nep-for
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Citations: View citations in EconPapers (5)

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