On the usefulness of guidance reports
William J. Mayew; Jedson Pereira Pinto; Xiaoxi Wu · 2026 · Review of Accounting Studies
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract
Abstract We extract and describe corporate-issued guidance contained in over 23,000 LSEG Guidance Reports of S&P 1,500 firms from 2005 to 2021. Our sample contains 1.735 million Guidance Reports guidance instances that span over 180 guided items and fall into three broad categories: (1) qualitative topics, (2) consolidated financial statements, and (3) other key performance indicators. We identify research opportunities arising from Guidance Reports’ rich features, including quantitative or qualitative form, underpinning text, disclosure channels, and source speakers. We also compare Guidance
Abstract by William J. Mayew; Jedson Pereira Pinto; Xiaoxi Wu, Review of Accounting Studies (2026) — licensed CC BY 4.0.
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Metadata source: OpenAlex · DOI 10.1007/s11142-026-09977-w