Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and...

There is a considerable volume of research on what influences the accuracy of financial analysts' predictions. Although the findings suggest a variety of explanations related to firm size, analyst experience, and forecasting task complexity, the evidence is inconclusive. The meta-analysis method...