Discretionary Disclosure and External Financing.
研究企业进入资本市场的倾向与发布盈利预测的倾向之间的关系，探讨外部融资公司的披露行为以及管理层预测与分析师预期之间的联系。
Abstract Focuses on the relationship between firms' tendencies to access capital markets and to disclose earnings forecasts. Disclosure tendencies of companies with external financing; Relation between management forecasts and analysts' expectations.