Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers
نویسندگان
چکیده
منابع مشابه
Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers
We investigate how managers contribute to the provision of earnings guidance by examining the association between top executive turnovers and guidance. Although firm and industry characteristics are important determinants of guidance, we conclude that CEOs participate in firm-level policy decisions, whereas CFOs are involved in the formation or discussion of guidance. Among firms that historica...
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ژورنال
عنوان ژورنال: Journal of Accounting Research
سال: 2011
ISSN: 0021-8456
DOI: 10.1111/j.1475-679x.2011.00420.x