davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

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. Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts. forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analyst forecasts is different in the pre-SOX and post-SOX. discretionary accruals that allowed the firm to move from below target to meeting or beating earnings forecast. 10 We then examine whether this ability to use discretionary accruals to meet or beat
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