Managerial tools used to meet or beat analyst forecasts: evidence from the UK

This paper examines the tools that managers use to meet or beat analyst forecasts in the post-International Financial Reporting Standards (IFRS) period, using a sample of UK firms for the period 2005 to 2015. Our results are consistent with the view that managers utilize both classification shifting...

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Bibliographic Details
Main Authors: Yousuf Khamis Al Mabsali, Robert Hayward, Yasser Eliwa
Format: Default Article
Published: 2021
Subjects:
Earnings management
Managerial tools
Hitting analyst forecasts
Managerial guidance
Online Access:https://hdl.handle.net/2134/12620165.v1
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