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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

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Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

The Regulatory Environment of Compulsory Disclosure of Management

Earnings Forecasts in China --- Introductions and Discussions

Author(s): Chan Guo

Citation: Chan Guo, (2013) "The Regulatory Environment of Compulsory Disclosure of Management Earnings Forecasts in China --- Introductions and Discussions," Journal of Accounting and Finance, Vol. 13, Iss. 1, pp. 122 - 131

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Management earnings forecasts (MEFs) are traditionally considered as voluntary disclosures. However, it

is a type of compulsory disclosure in China. This paper introduces the evolution of MEF disclosure

requirements in China. Further, based on the current Chinese research on MEFs, it investigates

companies’ forecasting behavior in such an environment. Finally, it discusses the main issues relating to

MEF requirements that have attracted many Chinese researchers’ attention.