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Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
16 references·4 citing·48 second hop
Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? (2021)Can sell-side analysts’ experience, exper…Human Information Processing (2016)Human Information ProcessingMeasuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Save More Tomorrow™: Using Behavioral Economics to Increase Employee Saving (2004)Save More Tomorrow™: Using Be…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…When choice is demotivating: Can one desire too much of a good thing? (2000)When choice is demotivating: …When choice is demotivating: Can one desire too much of a good thing? (2000)When choice is demotivating: …Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? (1999)Analyst forecast accuracy: Do…Industry costs of equity (1997)Industry costs of equityCorporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Firm characteristics and analyst following (1989)Firm characteristics and anal…The Economic Implications of Learning by Doing (1971)The Economic Implications of …The Technique of Clear Writing. 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Textual Analysis, Dictionaries, and 10‐Ks (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Culture's Consequences: International Differences in Work-Related Values. (1983)Law and Finance (1998)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)The Origins of Endogenous Growth (1994)The Economic Performance of Regions (2003)Maximizing versus satisficing: Happiness is a matter of choice. (2002)
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References

  • 1962The Economic Implications of Learning by Doing7,200 cited
  • 1971The Economic Implications of Learning by Doing6,605 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2000When choice is demotivating: Can one desire too much of a good thing?2,885 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2000When choice is demotivating: Can one desire too much of a good thing?2,564 cited
  • 2004Save More Tomorrow™: Using Behavioral Economics to Increase Employee Saving2,490 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2016Human Information Processing1,815 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited

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  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • Cited by

    • 2025Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure41 cited
    • 2022The Decision-Usefulness of ASC 606 Revenue Disaggregation35 cited
    • 2022A Measure of Firm Complexity: Data and Code29 cited
    • 2022Auditor Expertise in Mergers and Acquisitions26 cited