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Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters
16 references·0 citing·48 second hop
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References

  • 2009Opaque financial reports, R2, and crash risk☆2,796 cited
  • 2014Comparative Politics and the Synthetic Control Method2,415 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,922 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 1992Reputation and Performance Among Security Analysts980 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2013Textual risk disclosures and investors’ risk perceptions685 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 2016The benefits of specific risk-factor disclosures548 cited
  • 1987Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings502 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 2003Earnings skewness and analyst forecast bias403 cited

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  • 2018Consequences of adopting an expanded auditor’s report in the United Kingdom382 cited
  • 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
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