scholarly journals The Effect of Characteristics of Outside Directors on Management Earnings Forecast

2010 ◽  
Vol null (30) ◽  
pp. 89-110
Author(s):  
안미강 ◽  
YoonSoonSuk ◽  
고대영
Keyword(s):  
Earnings Forecast ◽  
Outside Directors ◽  
Management Earnings Forecast

Corporate governance and management earnings forecast behaviour

2018 ◽  
Vol 30 (2) ◽  
pp. 222-242 ◽  
Author(s):  
Larelle Chapple ◽  
Keitha Dunstan ◽  
Thu Phuong Truong
Keyword(s):  
Corporate Governance ◽  
Earnings Forecast ◽  
Management Earnings Forecast

scholarly journals Corporate ownership structure and management earnings forecast

2007 ◽  
Vol 4 (3) ◽  
pp. 247-250
Author(s):  
Toshihiro Umezawa ◽  
Ujo Goto
Keyword(s):  
Financial Reporting ◽  
Ownership Structure ◽  
Financial Institution ◽  
Earnings Forecasts ◽  
Earnings Forecast ◽  
Corporate Ownership ◽  
Management Earnings Forecasts ◽  
Management Earnings Forecast ◽  
Financial Disclosures ◽  
Corporate Ownership Structure

The purpose of this paper is to examine how the structure of corporate ownership impacts the accuracy of management earning forecasts in Japan. An evaluation of the financial reporting reform from 2000 is also presented. As a result, corporate ownership structure variables, such as managerial ownership, financial institution ownership, foreign investment ownership and corporation ownership, are negatively associated with the accuracy of management earnings forecast. We find that corporate ownership structure makes the manager announce more accurate management earnings forecasts. In addition, the reform of financial reporting system in 2000 has an influence on the quality of financial disclosures

Sign in / Sign up

Export Citation Format

Share Document