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重述披露和管理收益预测

朱莉(Ying)Huang,博士 M. Ettredge; W.张
会计期限。 六月1,2013

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我们研究了财务重述对经理人后续盈利预测的影响。 我们认为重述会产生相互冲突的激励措施。 一种激励措施是通过盈利预测提供更多更好的指导,将经理人的声誉作为信息提供者进行修复。 相反的激励措施是通过减少预测中的信息来避免风险。 我们发现,与控制公司相比,重述公司在重述之后表现出降低发布季度盈利预测的倾向。 那些确实做出预测的人在重述后期间发布的预测更少。 我们还发现重述后的预测不太精确,并且不那么乐观。 总体而言,我们的结果表明,重述公司的管理者不是以预测的形式增加自愿披露,而是在重述之后展示避免风险的预测行为。

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