Memory, Retrieved Context, and Bias in Management Earnings Forecasts

The authors appreciate the helpful comments from Musaib Ashraf, Mark Bradshaw, John Campbell (discussant), Mary Ellen Carter, Jeff Cohen, Rebecca Hann, Alon Kalay, Inder Khurana, Kyonghee Kim, Young Kim, Michael Kimbrough, Abdullah Kumas, Hoyoun Kyung, Rick Laux, Lian Fen Lee, Keehea Moon, Mario Schabus, Hojun Seo, Nick Seybert, and David Volant (discussant); workshop participants at Michigan State University, Boston College, Goethe University Frankfurt, Purdue University, Renmin University of China, Tsinghua University, the University of Mannheim, and the University of Missouri; and participants at the 2022 Midwest Accounting Research Conference, the 2022 Washington Area Research Symposium, and the 2022 American Accounting Association Annual Meeting. Data are publicly available from the sources identified in the paper.