social (E&S) disclosures on analysts' forecast accuracy.Design/methodology/approach: Hypotheses were evaluated using panel … analysts' accuracy. They also indicate that the effect of external assurance on analysts' forecast accuracy depends on the …

policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports … significantly increased analyst forecast accuracy and reduced analyst forecast dispersion. Furthermore, the study found that analyst … forecast accuracy was further increased when CSR reports were forced to undergo accountant assurance than those without …