| ชื่อเรื่อง | : | The effects of guidance frequency and guidance goal on managerial decisions |
| นักวิจัย | : | Wang, Elaine Ying , Tan, Hun-Tong |
| คำค้น | : | DRNTU::Business::Accounting |
| หน่วยงาน | : | Nanyang Technological University, Singapore |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2555 |
| อ้างอิง | : | Wang, E. Y., & Tan, H. T. (2012). The effects of guidance frequency and guidance goal on managerial decisions. Journal of accounting research, 51(3), 673-700. , 0021-8456 , http://hdl.handle.net/10220/17381 , http://dx.doi.org/10.1111/j.1475-679X.2012.00470.x |
| ที่มา | : | - |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | Journal of accounting research |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | We conduct an experiment to examine the effects of guidance frequency (frequent vs. infrequent) and guidance goal (accuracy vs. meet/beat vs. truthful) on managers’ operating decisions. We find that frequent guiders sacrifice total earnings for quarterly earnings predictability irrespective of their guidance goals. Furthermore, when guidance is infrequent, guiders with accuracy goals opt for quarterly earnings predictability over total earnings more often than do guiders with either meet/beat goals or truthful goals. These findings have implications for regulators and investors in terms of the unintended consequences of requesting frequent earnings guidance. Further, while managers may perceive that accuracy goals can help their firms establish forecasting and reporting reputations, we show that accuracy goals may result in dysfunctional internal managerial decisions, particularly when guidance is issued infrequently. |
| บรรณานุกรม | : |
Wang, Elaine Ying , Tan, Hun-Tong . (2555). The effects of guidance frequency and guidance goal on managerial decisions.
กรุงเทพมหานคร : Nanyang Technological University, Singapore. Wang, Elaine Ying , Tan, Hun-Tong . 2555. "The effects of guidance frequency and guidance goal on managerial decisions".
กรุงเทพมหานคร : Nanyang Technological University, Singapore. Wang, Elaine Ying , Tan, Hun-Tong . "The effects of guidance frequency and guidance goal on managerial decisions."
กรุงเทพมหานคร : Nanyang Technological University, Singapore, 2555. Print. Wang, Elaine Ying , Tan, Hun-Tong . The effects of guidance frequency and guidance goal on managerial decisions. กรุงเทพมหานคร : Nanyang Technological University, Singapore; 2555.
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