Yang, Rong; Mensah, Yaw M. - In: Journal of Financial Regulation and Compliance 14 (2006) 2, pp. 192-209
Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure … the earnings forecast accuracy and forecast dispersion of financial analysts for the previous‐CLC firms in the post … the NCC firms in the post‐Reg. FD period. More importantly, the differences in earnings forecast performance between the …