This study examines the impact of annual report disclosures on analysts? forecasts for a sample of firms listed on the Stock Exchange of Singapore (SES). We examine the relation between the level of corporate disclosure and accuracy of analysts? earnings forecasts, dispersion in analysts?...

Prior international studies that investigate the relative usefulness of accounting information have focused either on the incremental information content of earnings reconciliation, or the relative information content of accounting numbers across countries. Using a sample of 13 countries, this...