Financial analysts' reaction to voluntary integrated reporting : cross-sectional variation in institutional enforcement contexts
Year of publication: |
2022
|
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Authors: | Rossignoli, Francesca ; Stacchezzini, Riccardo ; Lai, Alessandro |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 23.2022, 1, p. 29-54
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Subject: | Analyst forecast accuracy | Analyst forecast dispersion | Institutional enforcement | Integrated reporting | Finanzanalyse | Financial analysis | Prognoseverfahren | Forecasting model | Prognose | Forecast | Anlageberatung | Financial advisors | Berichtswesen | Reporting |
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