forecast more frequently when traded CDSs reference their firms. We further find a stronger impact of CDS availability on firm …

An extensive stream of literature investigates how product market competition, by increasing the proprietary costs of … with how a disclosure is framed and structured. We predict and find that the intensity of competition in the product market … competition. Our results are robust to matched analyses on cash flow uncertainty and hold when only examining sentences …

is available. We also find decreases in analysts' forecast errors and dispersion and a decrease in firms' tendency to …

We examine the consequences of a management earnings forecast regulation implemented in a staggered manner. The … stock price informativeness of the directly affected firms that issue a forecast. The regulation also helps increase the …

the magnitude and direction of analysts' forecast revisions are positively associated with unexplained CEO compensation …, however. Analysts' forecast errors measured months after the DEF14A release are associated with past unexplained compensation …

forecast characteristics for analyst forecast accuracy. Following the enactment of these regulations, more experienced analysts … and All-Star analysts do not maintain their superior forecast accuracy, and analysts employed by large brokerage houses … industries and firms followed, days elapsed since the last forecast, and forecast horizon. While the importance of bold upward …

' forecast accuracy. Both independent variables were operationalized matching the indicators of the GRI sector guidelines with … that it is the amount of CSR material information disclosed and not the CSR performance which reduces analysts' forecast … disclosures help to reduce analysts' forecast error. According to the results, signaling theory is more helpful than the …