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)?
This study, therefore, aims at providing empiricalevidence on management forecast disclosurepractices in Thailand. Specifi cally, we exploremanagement forecast disclosure practices inThailand 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 orafter the end of an accounting period)?; (4) in whathorizon do they employ for their forecasts (e.g.,quarterly or annual forecasts)?; (5) what type ofinformation is disclosed (e.g., revenue or earningsforecasts)?; and (6) in what form do they issuetheir forecasts (e.g., quantitative, semi-numeric, orqualitative forms)?
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