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Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations
16 references·3 citing·48 second hopsampled
Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations (2016)Voluntary disclosure of intangibles and a…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Intellectual capital disclosure and corporate governance structure in UK firms (2008)Intellectual capital disclosu…Voluntary Disclosure in R&D‐Intensive Industries* (2007)Voluntary Disclosure in R&D‐I…Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Exploring the Effects of Corp…R&D Reporting Biases and Their Consequences* (2005)R&D Reporting Biases and Thei…Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts (2005)Intangible Assets, Informatio…How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations? (2004)How Do Analysts Use Their Ear…Do financial analysts get intangibles? (2003)Do financial analysts get int…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries (2003)Corporate Nonfinancial Disclo…Can Investors Profit from the Prophets? Security Analyst Recommendations and Stock Returns (2001)Can Investors Profit from the…Analyst Coverage and Intangible Assets (2001)Analyst Coverage and Intangib…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts* (1999)MD&A Quality as Measured by t…Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Financial performance, intellectual capital disclosure and firm value: the winning edge (2024)Financial performance, intell…Digital transformation voluntary disclosure: Insights from leading European companies (2024)Digital transformation volunt…Intangible capital, governance and financial performance (2020)Intangible capital, governanc…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Content Analysis: An Introduction to its Methodology. (1984)Intellectual capital: The new wealth of organizations (1998)The effect of audit committee characteristics on intellectual capital disclosure (2012)The Influence of Board Composition on Sustainable Development Disclosure (2017)The impact of board composition on the level of ESG disclosures in GCC countries (2019)Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Corporate social and environmental reporting (1995)Exploring the reliability of social and environmental disclosures content analysis (1999)The relation between environmental performance and environmental disclosure: a research note (2002)The impact of culture and governance on corporate social reporting (2005)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)Board Effectiveness and the Voluntary Disclosure of Climate Change Information (2014)Continuous Auctions and Insider Trading (1985)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Intellectual capital and new product development performance: The mediating role of organizational learning capability (2008)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)The Pollution Premium (2020)Disclosure level and the cost of equity capital. (1997)Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Benefits of Financial Statement Comparability (2011)An empirical assessment of the residual income valuation model (1999)Market Rewards Associated with Patterns of Increasing Earnings (1999)Do accurate earnings forecasts facilitate superior investment recommendations? (2005)Investor Sentiment and Analysts' Earnings Forecast Errors (2011)Analyst Recommendations, Mutual Fund Herding, and Overreaction in Stock Prices (2013)Law and Finance (1998)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Herding among security analysts (2000)Analyzing the Analysts: When Do Recommendations Add Value? (2004)Information content of equity analyst reports (2004)Culture's Consequences: International Differences in Work-Related Values. (1983)External Control of Organizations: Resource Dependence Perspective (2011)Corporate Sustainability: First Evidence on Materiality (2016)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
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References

  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2001Can Investors Profit from the Prophets? Security Analyst Recommendations and Stock Returns1,100 cited
  • 2001Analyst Coverage and Intangible Assets1,078 cited
  • 2008Intellectual capital disclosure and corporate governance structure in UK firms648 cited
  • 2004How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?499 cited
  • 2007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies498 cited
  • 2005R&D Reporting Biases and Their Consequences*308 cited
  • 1999MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts*265 cited
  • 2005Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts258 cited
  • 2007Voluntary Disclosure in R&D‐Intensive Industries*

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247 cited
  • 2003Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries230 cited
  • 2003Do financial analysts get intangibles?197 cited
  • Cited by

    • 2020Intangible capital, governance and financial performance30 cited
    • 2024Financial performance, intellectual capital disclosure and firm value: the winning edge29 cited
    • 2024Digital transformation voluntary disclosure: Insights from leading European companies17 cited