The results indicate that most management
forecasts are disclosed before the end of accounting
period. Specifi cally, 3,105 management forecasts
(69%) are issued before the end of accounting
period while 1,378 management forecasts (31%)
are issued after the end of accounting period.
Of 2,373 quarterly management forecasts, 1,333
management forecasts (56%) are issued before the
end of accounting period while 1,040 management
forecasts (44%) are issued after the end of
accounting period. Of 2,110 annual management
forecast, 1,772 management forecasts (84%) are
issued before the end of accounting period while
only 338 management forecasts (16%) are issued
after the end of accounting period.
The results indicate that most managementforecasts are disclosed before the end of accountingperiod. Specifi cally, 3,105 management forecasts(69%) are issued before the end of accountingperiod while 1,378 management forecasts (31%)are issued after the end of accounting period.Of 2,373 quarterly management forecasts, 1,333management forecasts (56%) are issued before theend of accounting period while 1,040 managementforecasts (44%) are issued after the end ofaccounting period. Of 2,110 annual managementforecast, 1,772 management forecasts (84%) areissued before the end of accounting period whileonly 338 management forecasts (16%) are issuedafter the end of accounting period.
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