Saleh, Ahmed; Roberts, Clare B. - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 59-88
This paper investigates the impact of the quality of online corporate reporting (OCR) by UK listed firms on analyst behavior. Using a proposed new OCR index, we find that higher quality of OCR is related to increased analyst following. Additionally, we find that the main OCR component that...