Factors Associated with the Disclosure of Managers' Forecasts.
考察经理人发布未来盈利预测的动机，比较了四种潜在激励因素，包括所有权结构、资本发行以及分析师预测误差作为好消息的指示。
Abstract Examines the motivation of managers to release forecasts of future earnings. Comparison of four potential motivating factors; Ownership structure and capital offerings; Analysts' forecast errors as indications of good news.