information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient … information system can provide relevant indicators to users based on accurate and real information and financial analysis results … information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and …

information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient … information system can provide relevant indicators to users based on accurate and real information and financial analysis results … information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and …

In the last few decades, the problem of voluntary disclosure of financial or non-financial information has been, in the … attention of specialists, given the fact that information assimetry, as explained by the agency theory, has become an important … market investments. The performance of company, estimated by using the EVA, MVA, VA indicators, are directly linked with the …

This paper evaluates the informativeness of analysts’ ratings and earnings forecast information contained in analyst … information content conditional on management forecasts. Further analysis also reveals that analysts’ earnings forecasts are … strong evidence that analysts offer informational value to the market beyond information that is provided by company …

We survey the textual sentiment literature, comparing and contrasting the various information sources, content analysis … textual sentiment impacts on individual, firm-level and market-level behavior and performance, and vice versa. We point to …

information to use in assessing management performance and to gain insight into how management used the entity’s resources. Since … accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial … accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand …

investors in assessing financial information. Although regulators expect the introduction of XBRL to enhance the transparency …-based disclosure reduces the information asymmetry between sophisticated and less-sophisticated investors remains an empirical question … consistent with the notion that the adoption of XBRL has helped to improve the information environment, as indicated by the …

The performance of analysts' forecasts has attracted increasing attention in recent years. However, as yet, no …

The performance of analysts’ forecasts has attracted increasing attention in recent years. However, as yet, no …