| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086739 | Journal of Accounting and Economics | 2013 | 20 Pages |
Abstract
⺠First study to document the systematic underreporting of forecasts in CIG. ⺠Demonstrates that the underreporting is systematic and biased. ⺠Provides insights into the potentially serious impact on future research. ⺠Provides a clear and concise set of recommendations for using CIG. ⺠Provides robustness tests to be used in all papers that rely on CIG.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Elizabeth Chuk, Dawn Matsumoto, Gregory S. Miller,