Yang, Rong; Mensah, Yaw M. - In: Journal of Financial Regulation and Compliance 14 (2006) May, pp. 192-209
Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure (Reg. FD) on analyst forecast performance for pre-Reg. FD closed-call (CLC) and open-call (OPC) firms compared with the non-conference-call (NCC) firms in the post-Reg. FD...