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Accounting Policy Disclosures and Analysts' Forecasts
11 references·16 citing·36 second hop
Accounting Policy Disclosures and Analysts' Forecasts (2003)Accounting Policy Disclosures and Analyst…Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Comparative International Accounting (2003)Comparative International Acc…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts* (1999)MD&A Quality as Measured by t…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Specification Tests in Econometrics (1978)Specification Tests in Econom…Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? (2022)Does Voluntary ESG Reporting …Green bond issuance and corporate cost of capital (2021)Green bond issuance and corpo…Does crackdown on corruption reduce stock price crash risk? Evidence from China (2018)Does crackdown on corruption …Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Saying more with less? Disclo…The effect of voluntary disclosure on stock liquidity: New evidence from index funds (2016)The effect of voluntary discl…Analysts’ Forecasts and Asset Pricing: A Survey (2016)Analysts’ Forecasts and Asset…The Earnings Quality and Information Processing Effects of Accounting Consistency (2015)The Earnings Quality and Info…Target Price Accuracy: International Evidence (2012)Target Price Accuracy: Intern…Analyst coverage, earnings management and financial development: An international study (2012)Analyst coverage, earnings ma…Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior (2010)Why Do EPS Forecast Error and…Disclosure Measurement in the Empirical Accounting Literature - A Review Article. (2010)Disclosure Measurement in the…Customer Satisfaction, Analyst Stock Recommendations, and Firm Value (2010)Customer Satisfaction, Analys…Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009)Forward-Looking Disclosures, …Compliance with IFRS disclosure requirements and individual analysts’ forecast errors (2008)Compliance with IFRS disclosu…Voluntary Disclosure in R&D‐Intensive Industries* (2007)Voluntary Disclosure in R&D‐I…The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts* (2005)The Association between the L…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)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)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)Financial Accounting Information and Corporate Governance (2002)Stock price synchronicity and analyst coverage in emerging markets (2005)Financial statement effects of adopting international accounting standards: the case of Germany (2007)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms (2004)A cross-country study on the effects of national culture on earnings management (2008)Are CSR Disclosures Value Relevant? Cross-Country Evidence (2015)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)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)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)
this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
  • 2003Comparative International Accounting720 cited
  • 2003Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin507 cited
  • 1999MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts*265 cited

Cited by

  • 2017Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports455 cited
  • 2022Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?309 cited
  • 2007Voluntary Disclosure in R&D‐Intensive Industries*247 cited
  • 2016Analysts’ Forecasts and Asset Pricing: A Survey

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241 cited
  • 2016The effect of voluntary disclosure on stock liquidity: New evidence from index funds221 cited
  • 2010Customer Satisfaction, Analyst Stock Recommendations, and Firm Value210 cited
  • 2015The Earnings Quality and Information Processing Effects of Accounting Consistency207 cited
  • 2018Does crackdown on corruption reduce stock price crash risk? Evidence from China200 cited
  • 2008Compliance with IFRS disclosure requirements and individual analysts’ forecast errors188 cited
  • 2012Analyst coverage, earnings management and financial development: An international study162 cited
  • 2010Disclosure Measurement in the Empirical Accounting Literature - A Review Article.148 cited
  • 2021Green bond issuance and corporate cost of capital141 cited
  • 2005The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts*139 cited
  • 2012Target Price Accuracy: International Evidence136 cited
  • 2009Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms132 cited
  • 2010Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior129 cited