In this study we consider managerial earnings forecasts as voluntary information releases and compare their properties with predictions from a screening or signaling scenario.
Lev, Baruch, and Stephen Penman. "Voluntary Forecast Disclosure, Non-Disclosure and Stock Prices." Journal of Accounting Research 28, no. 1 (Spring 1990): 49-76.
Each author name for a Columbia Business School faculty member is linked to a faculty research page, which lists additional publications by that faculty member.
Each topic is linked to an index of publications on that topic.