Kim, Sangwan; Park, KoEun; Rosett, Joshua; Shin, Yong-Chul - In: Managerial Finance 43 (2017) 5, pp. 510-527
Purpose The purpose of this paper is to investigate whether sell-side equity analysts use labor cost information when forming expectations of future earnings. The availability of disaggregated earnings components will benefit financial statement users to the extent that the additional...