The incentives for voluntary disclosure of earnings forecasts : Australian evidence

Ung, Karen. (1995). The incentives for voluntary disclosure of earnings forecasts : Australian evidence Honours Thesis, School of Business, The University of Queensland.

       
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Author Ung, Karen.
Thesis Title The incentives for voluntary disclosure of earnings forecasts : Australian evidence
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1995
Thesis type Honours Thesis
Total pages 121
Language eng
Subjects 14 Economics
Formatted abstract This study examines the incentives for management to provide earnings forecasts in annual reports in an Australian context. It adopted the existing theoretical models in the voluntary disclosure literature to explain disclosure choice based on the proprietary cost hypothesis, entry game framework and litigation and reputation costs on management. Several factors were investigated: industry competitiveness, need for external funds, earnings volatility, firm size and quality of auditor appointed. The .results supported the hypotheses that there was a positive relationship between decision to forecast earnings and firm size, auditor quality and negatively related to earnings volatility. Further analyses showed that the decision to disclose earnings forecast were also related to the need for external finance and the competitiveness of the industry.

 
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Created: Fri, 19 Nov 2010, 15:58:29 EST by Ning Jing on behalf of The University of Queensland Library