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Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?

He, Guanming; Marginson, David; Dai, Xixi - In: Accounting and business research 49 (2019) 7, pp. 785-817

Persistent link: https://www.econbiz.de/10012226124

Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX

Ji, Xudong; Lu, Wei; Qu, Wen; Richardson, Vernon J. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 43-68

Persistent link: https://www.econbiz.de/10012258373

The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses

Ammer, Mohammed Abdullah; Ahmad-Zuluki, Nurwati A. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 59-77

Persistent link: https://www.econbiz.de/10011724564

Management forecasts and the cost of equity capital : international evidence

Cao, Ying; Myers, Linda A.; Tsang, Albert; Yang, Yong George - In: Review of accounting studies 22 (2017) 2, pp. 791-838

Persistent link: https://www.econbiz.de/10011690249

Management earnings forecasts and analyst forecasts : evidence from mandatory disclosure system

Wang, Yutao; Chen, Yunsen; Wang, Juxian - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 133-146

Distinct from the literature on the effects that management earnings forecasts (MEFs) properties, such as point, range and qualitative estimations, have on analyst forecasts, this study explores the effects of selective disclosure of MEFs. Under China’s mandatory disclosure system, this study...

Persistent link: https://www.econbiz.de/10011844432

Improvement in clinical trial disclosures and analysts' forecast accuracy : evidence from the pharmaceutical industry

Hao, Maggie; Forgione, Dana A.; Guo, Liang; Zhang, Hongxian - In: Review of quantitative finance and accounting 49 (2017) 3, pp. 785-810

Persistent link: https://www.econbiz.de/10011797540

Mandatory disclosure of R&D expenditures and analyst forecasts

Xin, Qingquan; Shi, Lu; Zhang, Chi - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 6, pp. 1162-1181

Persistent link: https://www.econbiz.de/10014567017

Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy : An International Study

Hope, Ole-Kristian - 2003

the level of annual report disclosure; and between forecast accuracy and the degree of enforcement of accounting standards …. I document that firm-level disclosures are positively related to forecast accuracy, suggesting that such disclosures … associated with higher forecast accuracy. This finding is consistent with the hypothesis that enforcement encourages managers to …

Persistent link: https://www.econbiz.de/10014101903

The effect of conditional management earnings forecast mandates on voluntary disclosure and analyst forecast properties

Zhu, Nathan Zhenghang; Wang, Kun; Wilson, Mark - In: Abacus : a journal of accounting, finance and business … 58 (2022) 3, pp. 479-522

Persistent link: https://www.econbiz.de/10013396047

The effects of risk factor disclosure on analysts’ earnings forecasts : evidence from Chinese IPOs

Zhao, Mei; Ke, Yun; Yao, Yi - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 4, pp. 866-895

Persistent link: https://www.econbiz.de/10013329561