This article examines the use of annual earnings guidance as a mechanism used by managers to reduce the volatility of analyst earnings forecasts and allow them to report smooth earnings without mis...

中文翻译：

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年度收益指导和分析师多期预测的平滑

本文研究了使用年度收益指导作为管理人员用来降低分析师收益预测的波动性并允许他们报告平稳收益而不会出现错误的机制。