盈余管理的時間和誤區(qū)-資料下載頁
2025-02-07 05:06本頁面
【正文】 ntended to influence earnings estimates ? “Tipping” selected analysts in anticipation of earnings releases ? Exchanging tipped information in exchange for agreement to “rein in” market expectations Regulation FD “Fair Disclosure” ? Whenever a pany discloses material information, it must make public ? Whenever nonintentional disclosure is made, the pany must make it public within 24 hours. ? Public disclosure includes – filing the information with the SEC – press release – providing public access to the conference call or meeting Best Practices Going Forward ? Stick to legitimate “operational” solutions ? Make earnings forecasts public ? Update forecasts regularly ? Consider providing an earnings estimate range ? Discuss shortterm forecast within the context of longterm plans Financial Executives International Inter Community Earnings Management: Practices and Pitfalls Philip Livingston President and CEO Financial Executives International
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