The Role of Analysts as Gatekeepers: Enhancing Transparency and Curbing Earnings Management in Brazil
This paper examines the relationship of analysts’ coverage, forecasting errors and earnings management. It corroborates the role of analysts as gatekeepers by finding that analysts enhance transparency and reduce the scope of earnings management. To identify analysts’ coverage we used the I/B/E/S, f...
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| Format: | Article |
| Language: | English |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2011-07-01
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| Series: | RAC: Revista de Administração Contemporânea |
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| Online Access: | http://www.anpad.org.br/periodicos/arq_pdf/a_1216.pdf |