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Catering behaviors in corporate digitization disclosures: Identification and analyst forecast accuracy loss
16 references·0 citing·51 second hopsampled
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2019Digital transformation: A multidisciplinary reflection and research agenda5,676 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2019The digital transformation of innovation and entrepreneurship: Progress, challenges and key themes2,761 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2011Greenwash: Corporate Environmental Disclosure under Threat of Audit1,564 cited
  • 2004Managers' Personal Values as Drivers of Corporate Social Responsibility1,492 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2004A Catering Theory of Dividends1,368 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

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1,266 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2020Greenwashing in environmental, social and governance disclosures1,138 cited
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