REAKSI INVESTOR DAN RAMALAN LABA MANAJEMEN

Abstract

The new framework of management earnings forecast / MEF developed in this literature review of empirical literature MEF categorize into three components, namely the antecedent, and Consequences characteristics which roughly relates to the time associated with earnings forecast. There are two important of conclusions from this new perspective rerangka namely, first, of all the components rerangka, Main characteristics seem to be the least understood despite the forecast characteristics are the most can be controlled by management. Second, the results of this review indicate that most research is focused on the effect of playing one or more antecedent variables forecast or prediction of the variable characteristics of Consequences. Very little
research has looked at the effects of interaction of antecedent variables Main and Main Characteristics of the Consequences of
Divination. The insight is a challenge for future research.