Guidance is an important and long-studied topic in the accounting literature. Call, Hribar, Skinner, and Volant (this issue) survey managers who provide guidance and those that do not to generate insights on the costs and benefits of providing guidance. For managers who do provide guidance, perceptions regarding guidance characteristics are elicited. Firm responses are connected to archival data sources, enabling cross-sectional analysis of survey responses and facilitating comparison of self-reported guidance with common guidance proxies in the archival literature. I discuss key insights from the survey, considering the limitations inherent in the survey method. I also clarify what is meant by the term guidance, how it differs from other forward-looking information and how researchers operationalize the guidance construct. I conclude by offering six research questions for future consideration based on the survey evidence.

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关于企业指导的当代见解：Call、Hribar、Skinner 和 Volant 的讨论 (2024)


指导是会计文献中一个重要且长期研究的主题。请致电 Hribar、Skinner 和 Volant（本期）对提供指导和不提供指导的经理进行调查，以深入了解提供指导的成本和收益。对于提供指导的管理者来说，会引出有关指导特征的看法。公司的回应与档案数据源相关联，从而能够对调查回应进行横断面分析，并促进自我报告的指导与档案文献中常见指导代理的比较。考虑到调查方法固有的局限性，我讨论了调查的主要见解。我还澄清了指导一词的含义、它与其他前瞻性信息有何不同以及研究人员如何操作指导结构。最后，我根据调查证据提出六个研究问题供将来考虑。