Do managers manage earnings to 'just meet or beat' analyst forecasts?. Evidence from Australia
This paper examines whether managers manage earnings to ‘just meet or beat’ analyst forecasts in Australia. Previous Australian studies on benchmark-beating have focused on loss avoidance and small earnings increases as benchmarks [Coulton, J., Taylor, S., & Taylor, S. (2005). Is ‘benchmark beat...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
Pergamon
2008
|
| Online Access: | http://hdl.handle.net/20.500.11937/7742 |