This study, therefore, aims at providing empirical
evidence on management forecast disclosure
practices in Thailand. Specifi cally, we explore
management forecast disclosure practices in
Thailand by addressing the following questions: (1)
how many fi rms issue management forecasts?; (2)
how frequently do they issue their forecasts?; (3)
when do they issue their forecasts (e.g., before or
after the end of an accounting period)?; (4) in what
horizon do they employ for their forecasts (e.g.,
quarterly or annual forecasts)?; (5) what type of
information is disclosed (e.g., revenue or earnings
forecasts)?; and (6) in what form do they issue
their forecasts (e.g., quantitative, semi-numeric, or
qualitative forms)?