When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts' Incentives

H.†T. Tan, R. Libby and J. E. Hunton

Contemporary Accounting Research, 2015, vol. 32, issue 1, 1-2

Abstract: The above article has been retracted at the request of authors Robert Libby and Hun†Tong Tan, in agreement with the Editor†in†Chief, Patricia C. O'Brien, the copyright holder, the Canadian Academic Accounting Association (CAAA), and Wiley Periodicals, Inc. Bentley University conducted an investigation confirming that Dr. J. E. Hunton, while a faculty member at Bentley University and without the knowledge of his co†authors, engaged in research misconduct, specifically data fabrication. Dr. Hunton provided the data used in the above study, and did not respond to a request for comment. Based on Bentley's initial report and further investigation into details specific to this paper, we conclude that the validity of the data cannot be confirmed. To correct the academic literature and maintain standards of academic integrity, we therefore retract the paper. The article was published online in Contemporary Accounting Research on 13 May 2010, in Wiley Online (wileyonlinelibrary.com). Reference Tan, H.†T., R. Libby, and J. E. Hunton. 2010. When do analysts adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. Contemporary Accounting Research 27 (1): 187–208. doi: 10.1111/j.1911†3846.2010.01006.x

Date: 2015
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