Assessing methods of identifying management forecasts: CIG vs. researcher collected

► First study to document the systematic underreporting of forecasts in CIG. ► Demonstrates that the underreporting is systematic and biased. ► Provides insights into the potentially serious impact on future research. ► Provides a clear and concise set of recommendations for using CIG. ► Provides robustness tests to be used in all papers that rely on CIG.