Author： Meeks G.
Publisher： Academic Press
ISSN： 0890-8389
Source： British Accounting Review, Vol.30, Iss.2, 1998-06, pp. : 159-172
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Abstract
It is widely accepted that a major role for financial reporting is to help participants in the financial markets to forecast a company's income. Why then do companies not routinely publish forecasts? It is not because providers and users of accounts are unaccustomed to using forecast data: many forecast variables are already embedded in conventional «
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