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Sell-Side Analysts' Reports and the Current External Reporting Model
10 references·8 citing·38 second hop
Sell-Side Analysts' Reports and the Current External Reporting Model (2006)Sell-Side Analysts' Reports and the Curre…Study on the measurement of intangible assets and associated reporting Practices (2003)Study on the measurement of i…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…What Financial Analysts Want (1999)What Financial Analysts WantThe Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…The Balanced Scorecard (1998)The Balanced ScorecardAre Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction (1998)Are Nonfinancial Measures Lea…Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower (1997)Intellectual Capital: Realizi…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts (1980)The objectives of financial s…A Coefficient of Agreement for Nominal Scales (1960)A Coefficient of Agreement fo…Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020 (2021)Accounting for intangibles an…Analysts' qualitative statements and the profitability of favorable investment recommendations (2017)Analysts' qualitative stateme…Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports (2016)Drivers and semantic properti…Does intellectual capital disclosure in analysts' reports vary by firm characteristics? 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this work references cited by second hop

References

  • 1960A Coefficient of Agreement for Nominal Scales42,335 cited
  • 1997Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower3,070 cited
  • 1998The Balanced Scorecard2,187 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1998Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction1,609 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2003Study on the measurement of intangible assets and associated reporting Practices97 cited
  • 1999What Financial Analysts Want85 cited
  • 1980The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts60 cited

Cited by

  • 2009Intellectual capital disclosure from sell‐side analyst perspective53 cited
  • 2016Does intellectual capital disclosure in analysts' reports vary by firm characteristics?50 cited
  • 2021Accounting for intangibles and intellectual capital: a literature review from 2000 to 202047 cited
  • 2012Forecasting the Macroeconomy: Analysts versus Economists34 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2017Analysts' qualitative statements and the profitability of favorable investment recommendations25 cited
  • 2016Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports25 cited
  • 2014Do Efficiency Ratios Help Investors to Explore Firm Performances? Evidence from Italian Listed Firms22 cited
  • 2010R&D Intensity and the Value of Analysts’ Recommendations20 cited