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The interaction among disclosure, competition between firms, and analyst following

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1983Discretionary disclosure3,477 cited
1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
2001Essays on disclosure2,478 cited
1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
1989Firm characteristics and analyst following1,535 cited
2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
1998Underwriting relationships, analysts' earnings forecasts and investment recommendations1,248 cited
2000Security Analysts' Career Concerns and Herding of Earnings Forecasts1,152 cited
1997Self-Selection and Analyst Coverage968 cited
2004The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*848 cited
2000Herding among security analysts832 cited
2001An evaluation of “essays on disclosure” and the disclosure literature in accounting791 cited
1985Information Sharing in Oligopoly670 cited
1995The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations*

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664 cited

1999Does Forecast Accuracy Matter to Security Analysts?558 cited

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2010Analyst Information Acquisition and Communication73 cited
2014International evidence on the impact of adopting English as an external reporting language71 cited
2023The bright side of analyst coverage on corporate innovation: Evidence from China70 cited
2021Corporate Culture and Financial Reporting Quality61 cited
2018Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 1353 cited
2015Competitive intelligence and disclosure49 cited
2021A Rationale for Imperfect Reporting Standards47 cited
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2023Customer information disclosure and corporate financing constraints43 cited
2016Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity43 cited
2021Real-time revenue and firm disclosure42 cited
2024Gone with chain: The ripple effect of ESG performance in China's industrial chain37 cited
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