Discussion of “Consistency in Management Earnings Guidance Patterns”
本文讨论了Tang（2022）关于管理层盈利指引模式一致性的研究设计，并为未来自愿披露领域的研究提供了方向。
In this discussion of Tang [( 2022 ). Consistency in management earnings guidance patterns, The International Journal of Accounting, 57, p–p. https://doi.org/xxxx], I point out the research design considerations and provide some directions for future research in the area of voluntary disclosures related to management earnings guidance.