This study examines whether key characteristics of analysts' forecasts — timeliness, accuracy, and informativeness — change when investor demand for information is likely to be especially high, i.e., during periods of high uncertainty. Findings reveal that when uncertainty is high, analysts'...

This study addresses two related research questions concerning a new requirement in the United Kingdom that auditors disclose the materiality thresholds they apply when conducting the audit of listed companies. First, are cross-sectional differences in materiality thresholds associated with...