The effect of financial statement comparability on analysts’ reliance on common information

The effect of financial statement comparability on analysts’ reliance on common information

This study investigates whether financial statement comparability affects analysts’ reliance on common information. Prior research reported that analysts’ earnings forecasts for firms with higher financial statement comparability were more accurate. We extend prior research by investigating whether...

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Bibliographic Details
Main Authors: Jun Yong Shim, Eunsun Ki
Format: Article
Language:English
Published: People & Global Business Association (P&GBA) 2017-09-01
Series:Global Business and Finance Review
Subjects:
financial statement comparability
analysts’ forecast accuracy
private information
common information
Online Access:http://www.gbfrjournal.org/pds/journal/thesis/20171012213757-8NMPH.pdf

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