CoChat
Sign Up
Cited by 111Auditing, Earnings Management, GovernanceForecasting Techniques and ApplicationsAccounting and Organizational Management

Risk-based forecasting and planning and management earnings forecasts

Open access
Ittner, Christopher D., Michels, Jeremy·2017·Review of Accounting Studies
DOI 10.1007/s11142-017-9396-0
Open this paper in CoChat — free account

Integrity signals

Registry

Crossref · 10.1007/s11142-017-9396-0

Cites

Statistics

Recomputing p-values needs the paper’s full text.

Claims the paper makes

We couldn’t retrieve this paper’s full text, so its claims and self-check weren’t run. The registry and citation checks still apply.

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • Several papers find that specific attributes of internal information processes, such as enterprise systems or risk-based forecasting and planning, are related to higher quality external reporting.

    “Several papers examine specific attributes of internal information processes, such as the implementation of enterprise systems or risk-based forecasting and planning, and find that they are related to higher quality external reporting (e.g., Dornates, Li, Peters, and Richardson, 2013; Ittner and Michels, 2017).”

    From Government Procurement and Changes in Firm Transparency (2021) · cites this paper as Ittner and Michels, 2017

Cited by

Sorted by citations

Authors
Ittner, C. D., & Michels, J.
Affiliations
University of Pennsylvania (US)
Corresponding author
Ittner, Christopher D.
ORCID
Venue
Review of Accounting Studies
Publisher
Springer Science and Business Media LLC
Published
2017-05-02
Volume
22
Issue
3
Pages
1005-1047
ISSN
  • 1380-6653 (ISSN-L)
  • 1573-7136
DOI
10.1007/s11142-017-9396-0
OpenAlex
W2580569067
Cited by
111
References
0
Citations by year
2026: 10 · 2025: 23 · 2024: 16 · 2023: 9 · 2022: 11 · 2021: 11 · 2020: 8 · 2019: 9 · 2018: 10 · 2017: 2 · 2016: 1 · 2014: 1
FWCI
25.71
Type
journal article
Language
en
Open access
Licence
www.springer.com/tdm (unspecified)
Locations
  • Review of Accounting Studies (publishedVersion)
  • SSRN Electronic Journal (acceptedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Decision Sciences › Management Science and Operations Research › Forecasting Techniques and Applications
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
Keywords
earnings forecasts, management earnings forecasts, forecast accuracy, risk management, strategic planning, budgeting

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review