Intangibles and management earnings forecasts

We investigate how the accounting treatment of intangible assets on managers’ likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a positive...

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Bibliographic Details

Published in:	China Journal of Accounting Research
Main Authors:	Ashraf Khallaf, Yezen Kannan
Format:	Article
Language:	English
Published:	Elsevier 2024-06-01
Subjects:	M41 G12 O3
Online Access:	http://www.sciencedirect.com/science/article/pii/S1755309124000194