Dorestani, Alireza; Rezaee, Zabihollah - In: Asian Academy of Management Journal of Accounting and … 7 (2011) 2, pp. 79-102
We examine the association between the extent of change in key performance indicator (KPI) disclosures and the accuracy of forecasts made by analysts. KPIs are regarded as improving both the transparency and relevancy of public financial information. The results of using linear regression models...