{"id":"https://openalex.org/W656340892","doi":null,"title":"Does forthcomingness matter? Exploring the determinants of managers' long-term reporting credibility","display_name":"Does forthcomingness matter? Exploring the determinants of managers' long-term reporting credibility","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W656340892","mag":"656340892"},"language":"en","primary_location":{"id":"mag:656340892","doi":null,"is_oa":false,"landing_page_url":"http://api.ning.com/files/Mu20XDbhoIw**uNHKMqgS7MRCbddyoJvULtp-34a5a7kJgYlgw5yZ4nj1ulQe0yn*Y0XImhZNhEfyztu-05fHrV6RMZgMZHO/GoodenForthcomingnessADSA.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5064667978","display_name":"Eric S. Gooden","orcid":"https://orcid.org/0000-0003-0129-8489","observed_orcids":["https://orcid.org/0000-0003-0129-8489"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Eric S. Gooden","raw_affiliation_strings":["Florida State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Florida State University","institution_ids":["https://openalex.org/I103163165"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5064667978"],"corresponding_institution_ids":["https://openalex.org/I103163165"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-earnings-forecasts","display_name":"management earnings forecasts","score":0.9629999995231628},{"id":"https://openalex.org/keywords/timing-of-disclosure","display_name":"disclosure timing","score":0.4390000104904175}],"concepts":[{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.908402681350708},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6881223917007446},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.651078462600708},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5863792300224304},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5199759602546692},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.47977906465530396},{"id":"https://openalex.org/C2776620684","wikidata":"https://www.wikidata.org/wiki/Q7565144","display_name":"Source credibility","level":3,"score":0.4183320701122284},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3891291320323944},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0794113278388977},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:656340892","doi":null,"is_oa":false,"landing_page_url":"http://api.ning.com/files/Mu20XDbhoIw**uNHKMqgS7MRCbddyoJvULtp-34a5a7kJgYlgw5yZ4nj1ulQe0yn*Y0XImhZNhEfyztu-05fHrV6RMZgMZHO/GoodenForthcomingnessADSA.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W217082584","https://openalex.org/W594293620","https://openalex.org/W1480116439","https://openalex.org/W1518014706","https://openalex.org/W1537663395","https://openalex.org/W1555715885","https://openalex.org/W1562949758","https://openalex.org/W1581387623","https://openalex.org/W1832238961","https://openalex.org/W1859836455","https://openalex.org/W1925144783","https://openalex.org/W1973107123","https://openalex.org/W1990474114","https://openalex.org/W1991163083","https://openalex.org/W1997471410","https://openalex.org/W2010450266","https://openalex.org/W2023536237","https://openalex.org/W2028481687","https://openalex.org/W2031124974","https://openalex.org/W2031517059","https://openalex.org/W2042276900","https://openalex.org/W2043642935","https://openalex.org/W2044983254","https://openalex.org/W2045565604","https://openalex.org/W2049428464","https://openalex.org/W2049968578","https://openalex.org/W2054965424","https://openalex.org/W2058815792","https://openalex.org/W2059109185","https://openalex.org/W2063535377","https://openalex.org/W2083595463","https://openalex.org/W2094863662","https://openalex.org/W2113987915","https://openalex.org/W2114782137","https://openalex.org/W2118750790","https://openalex.org/W2121001250","https://openalex.org/W2122385224","https://openalex.org/W2133679374","https://openalex.org/W2140517394","https://openalex.org/W2146181949","https://openalex.org/W2149893809","https://openalex.org/W2159116815","https://openalex.org/W2163569782","https://openalex.org/W2166657328","https://openalex.org/W2168637524","https://openalex.org/W2235574723","https://openalex.org/W2322238852","https://openalex.org/W2327993251","https://openalex.org/W2798157462","https://openalex.org/W3023181463","https://openalex.org/W3121851017","https://openalex.org/W3122068669","https://openalex.org/W3122154355","https://openalex.org/W3122373598","https://openalex.org/W3122477418","https://openalex.org/W3122913300","https://openalex.org/W3123815655","https://openalex.org/W3123958443","https://openalex.org/W3124880432","https://openalex.org/W3125256595","https://openalex.org/W3125499115","https://openalex.org/W3126114669","https://openalex.org/W7137024144"],"related_works":["https://openalex.org/W3154994233","https://openalex.org/W2023536237","https://openalex.org/W2734325891","https://openalex.org/W1505854545","https://openalex.org/W7123712427","https://openalex.org/W108678965","https://openalex.org/W3123346032","https://openalex.org/W2168358868","https://openalex.org/W2203096560","https://openalex.org/W4403028576"],"abstract_inverted_index":{"This":[0],"study":[1],"develops":[2],"and":[3,83,149,175],"tests":[4],"a":[5,80,167],"model":[6],"of":[7,58,137,198],"manager":[8],"reporting":[9,81,116,139,173],"credibility":[10,61,117,174],"in":[11,30,134,194],"an":[12,42,87],"earnings":[13,94,156,200],"guidance":[14,95],"setting.":[15],"Specifically,":[16],"I":[17,36,52,71,142],"use":[18],"two":[19],"experiments":[20],"to":[21,33,45,49,69,90,152],"examine":[22],"whether":[23],"prospective":[24,39,84,181],"investors":[25,29,40,85,182],"differ":[26],"from":[27],"current":[28,50],"their":[31,199],"sensitivity":[32,44],"forthcoming":[34,46],"disclosure.":[35],"find":[37,53,73,143],"that":[38,54,74,104,144,164],"exhibit":[41,86],"incremental":[43],"disclosure":[47],"compared":[48],"investors.":[51],"the":[55,145,161,196],"long-term":[56,172],"impact":[57,169],"forthcomingness":[59,130,153,165],"on":[60,92,170],"is":[62,158,178],"partially":[63],"mediated":[64],"by":[65],"investors\u2019":[66,135],"affective":[67],"reactions":[68],"forthcomingness.":[70],"also":[72],"over":[75,183],"multiple":[76,184],"periods,":[77],"managers":[78,97,106,190],"develop":[79],"reputation":[82],"increased":[88],"willingness":[89],"rely":[91],"subsequent":[93],"when":[96,155],"are":[98,111,192],"consistently":[99],"forthcoming.":[100],"The":[101,186],"results":[102,162,187],"suggest":[103,163],"initially":[105],"who":[107,120,191],"report":[108,121],"negative":[109],"news":[110,157],"rated":[112],"as":[113],"having":[114],"lower":[115],"than":[118],"those":[119],"positive":[122,168],"news.":[123],"However,":[124],"with":[125],"additional":[126],"trading":[127],"periods":[128],"only":[129],"reliably":[131],"predicts":[132],"changes":[133],"assessments":[136],"management":[138],"credibility.":[140],"Lastly,":[141],"greatest":[146],"benefits":[147],"(increases)":[148],"risks":[150],"(decreases)":[151],"occur":[154],"negative.":[159],"Overall,":[160],"has":[166],"managers\u2019":[171],"this":[176],"effect":[177],"greater":[179],"for":[180],"periods.":[185],"should":[188],"inform":[189],"interested":[193],"maximizing":[195],"effectiveness":[197],"guidance.":[201]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}