policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports … significantly increased analyst forecast accuracy and reduced analyst forecast dispersion. Furthermore, the study found that analyst … forecast accuracy was further increased when CSR reports were forced to undergo accountant assurance than those without …

conception ofthe usefulness of 49 volunteers and forecast information byTunisian financial analysts. Our questionnaire with 50 … financialTunisian analysts aims to analyze the degree of utility theyprovide to forecast and voluntary information published in …

investigate whether ESG rating agency disagreement increases analysts' forecast dispersion. It builds on previous research by … discrepancies and analyst forecast dispersion. This calls into question the importance of non-financial ESG information in analysts …

Measuring the information environment of firms using analyst (price) forecast bias and forecast dispersion before … initial returns of initial public offerings (IPOs). We find the smaller the analyst forecast bias/dispersion, the lower the …