Using a comprehensive sample hand-collected from the original texts of management
earnings forecasts from 27 countries, we provide descriptive evidence on the country-level …

There is limited evidence on the construct validity of the dependent measures commonly
used in the literature on nonprofessional investor judgments. In this paper, we first survey …

Management decision-making is increasingly supported by new data types and advanced
predictive analytics tools. Prior research suggests that the inclusion of new data types–such …

Periodic demand forecasts are the primary planning and coordination mechanism within
organizations. Because most demand forecasts incorporate human judgment, they are …

This paper reviews literature in the domain of information overload in accounting. The
underlying psychological concepts of information load (as applied in accounting research) …

We examine whether tone at the top emphasizing firm-level commercial, audit quality, or
both goals (balanced) can nonconsciously affect auditors' engagement-level tendency to …

In this study, using a large sample of firms from 27 countries around the world, we examine
the relationship between disaggregated earnings forecasts and audit fees. We find that the …

Recent literature finds that firms led by female CEOs are more likely to be targeted by activist
shareholders and that female CEOs are more likely to cooperate with activist shareholders' …

Abstract The I/B/E/S Guidance (IG) database is commonly used by scholars studying
corporate issued guidance, but recent research suggests it fails to fully capture guidance …

Based on the observation that managers provide almost 30% more revenue than earnings
forecasts in recent periods, we jointly explore the decision to provide or forego revenue …