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Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade
Published 2020-05-01“…This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts’ earnings forecasts and investments in non-cross-listed Spanish companies (those only listed on the Spanish capital market). …”
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From Non-Financial Disclosure to Sustainability Reporting: New Challenge for Financial Analysts and Auditors
Published 2023-11-01“…The authors assume that such clarifications are a prerequisite for the successful transformation of certain professions significantly affected by this Directive, including those of financial analysts and auditors. This requires, at the same time, upstream changes of university curricula and continuing education in this area, as well as in research programs. …”
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The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
Published 2012“…As IC is found to be important, the financial analysts and fund managers used IC information to some extent. …”
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Product market competition and financial analysts' forecast quality: The mediating role of financial reporting quality
Published 2022-03-01“…Our findings present important implications for both current and potential investors, financial analysts, and relevant government regulatory bodies.…”
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An investigation on impacts of structural changes in stocks’ past returns on financial analysts’ earnings forecasting rationality
Published 2019-11-01Subjects: Get full text
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Investigating the Impact of Implementing XBRL on the Financial Analysts` Behavior in Iran Using Structural Equations Modeling
Published 2018-06-01Subjects: Get full text
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Overconfidence bias, over/under-reaction of financial analysts on the Tunisian stock market, and their impact on the earnings forecasts
Published 2017-04-01“… This paper aims to investigate the effect of financial analysts' recommendations on the overconfidence and over or under-reaction to previous years' earnings, as well as their impact on investment decisions in the Tunisian stock market. …”
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Overconfidence bias, over/under-reaction of financial analysts on the Tunisian stock market, and their impact on the earnings forecasts
Published 2017-04-01“… This paper aims to investigate the effect of financial analysts' recommendations on the overconfidence and over or under-reaction to previous years' earnings, as well as their impact on investment decisions in the Tunisian stock market. …”
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Overconfidence bias, over/under-reaction of financial analysts on the Tunisian stock market, and their impact on the earnings forecasts
Published 2017-04-01“… This paper aims to investigate the effect of financial analysts' recommendations on the overconfidence and over or under-reaction to previous years' earnings, as well as their impact on investment decisions in the Tunisian stock market. …”
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Decision-making behavior analysis of accounting and financial analysts: a study based on the bounded rationality theory
Published 2010-01-01“…The focus of this paper is, then, through a decision-making behavior analysis of accounting and financial analysts, create the discussion and the recognizing that systematically mislead the decision themselves from a strictly rational behavior, because of the use of judgment heuristics and the prospective theory, which in many cases lead us to decision bias. …”
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Overconfidence bias, over/under-reaction of financial analysts on the Tunisian stock market, and their impact on the earnings forecasts
Published 2017-06-01“…This paper aims to investigate the effect of financial analysts’ recommendations on the overconfidence and over or under-reaction to previous years’ earnings, as well as their impact on investment decisions in the Tunisian stock market. …”
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The disincentive effect of stars : evidence from analyst coverage
Published 2020Subjects: Get full text
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A note cautioning against financial analysts's high reliance on profitability data: the case of the pharmaceutical and construction sectors in the UK
Published 1999“…In this paper, the author puts forward several issues that need to be considered before a financial analyst can rely on profitability data when making inferences about a company's value. …”
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A note coutioning against financial analysts' high reliance on profitability data: the case of the pharmaceutical and construction sectors in the UK
Published 1999“…In this paper, the author puts forward several issues that need to be considered before a financial analyst can rely on profitability data when making inferences about a company's value. …”
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A Graph is Worth a Thousand Words: How Overconfidence and Graphical Disclosure of Numerical Information Influence Financial Analysts Accuracy on Decision Making.
Published 2016-01-01“…Moreover, literature shows that different types of graphical information can help or harm the accuracy on decision making of accountants and financial analysts. We conducted a 4×2 mixed-design experiment to examine the effects of numerical information disclosure on financial analysts' accuracy, and investigated the role of overconfidence in decision making. …”
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Incentivos de los Analistas financieros para Pronosticar con Sesgo Optimista
Published 2000-12-01Subjects: “…financial analysts…”
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Un Examen de los Factores Explicativos del Empleo de las Presentaciones a Analistas en la Empresa Española
Published 2006-06-01Subjects: Get full text
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