Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence by Mohammad I. Almaharmeh, Jia Liu, Majd Iskandrani

“…The results demonstrate that firms followed by a large number of financial analysts record higher levels of earnings management. …”
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The impact of the accounting disclosure of intellectual capital on increasing the value of companies by Barzan Omer Ali

“…The researchers adopted both the descriptive approach and the analytical approach to achieving the objectives of the study, and a field study was conducted in the Jordanian environment through a survey of the opinions of a sample of financial analysts in the 5 brokerage firms. SPSS software was used to analyze the data collected based on Mathematical averages, standard deviations, probability value (sig.), And (One-Sample T-Test) were used to test the hypotheses and to achieve the study goal. …”
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Credit risk assessment of agricultural enterprises in the Republic of Serbia: Logistic regression vs discriminant analysis by Tekić Dragana, Mutavdžić Beba, Milić Dragan, Novković Nebojša, Zekić Vladislav, Novaković Tihomir

“…The aim of the research is to determine the financial indicators which financial analysts consider when analyzing a loan application that have the most influence on the decision to approve or reject a loan application. …”
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Impact of Twitter Sentiment Related to Bitcoin on Stock Price Returns by Feda Hassan Jahjah, Muhanad Rajab

“…Twitter is becoming an increasingly popular platform used by financial analysts to monitor and forecast financial markets. …”
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A Comparative Review on Stock Market Prediction Using Artificial Intelligence by Pulok Sarker, Adnan Sayed, Abu bakar siddique, Avijit Saha Apu, Syeda Anika Tasnim, Rifath Mahmud

“…In this dynamic environment, the ability to anticipate stock market trends has become a paramount concern for investors, financial analysts, and policymakers alike. This research aims to distil insights and contribute to advanced predictive models for the dynamic global financial landscape. …”
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Analisis Kesulitan Keuangan Perusahaan Perbankan dan Lembaga Pembiayaan by Iskandar Putong, Engelwati Gani

“…For ordinary people the financial statements audited by a valid and authorized institutions listed on stock exchange by naked eye showed a good performance in finance, but in a more in-depth analysis of the data the form of numbers that will give I different conclusion to the eyes economists and financial analysts to the case. In this study, it is used general sample 4 companies engaged in finance. …”
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AN INVESTIGATION OF THE RELATIONSHIP BETWEEN CHANGES OF BALANCE SHEET ITEMS AND STOCK FUTURE OUTPUT: IRANIAN VIEW by Mahdi Salehi, Maryam Seifzadeh

“…Since, one of these informative sources which are available for investors and creditors and financial analysts are fiscal lists of companies and in principle one of the main instrument as final output of accounting process and financial reporting, so the research aims to predict the stock output changes by investigating the balance sheet items. …”
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Forecasting Stock Market Indices Using Integration of Encoder, Decoder, and Attention Mechanism by Tien Thanh Thach

“…Accurate forecasting of stock market indices is crucial for investors, financial analysts, and policymakers. The integration of encoder and decoder architectures, coupled with an attention mechanism, has emerged as a powerful approach to enhance prediction accuracy. …”
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An empirical evaluation of the effectiveness of South African investment analysts by R. F. Knight, J. F. Affleck-Graves

“…Investment and financial analysts are paid by society to seek information relevant to the valuation of listed companies. …”
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The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis by Htay, Sheila Nu Nu, Ab Rashid, Hafiz-Majdi, Adnan, Muhammad Akhyar, Mydin Meera, Ahamed Kameel

“…The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. …”
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Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia by Htay, Sheila Nu Nu, Mohd Said, Ridzwana, Salman, Syed Ahmed

“…Then, in calculating the weighted disclosure score, the views of accountants and financial analysts are also considered through survey questionnaire. …”
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Preferred Valuation Techniques in the UAE: A Comparative Study of Financial and Nonfinancial Sectors by Khaled Aljifri, Hafiz Imtiaz Ahmad

“…</p><p><strong>Keywords:</strong> Financial Analysts; Valuation Techniques; Cash Flow Techniques<br /><strong>JEL Classifications</strong>: E22, G2</p><p>DOI: <a href="https://doi.org/10.32479/ijefi.7137">https://doi.org/10.32479/ijefi.7137</a></p>…”
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O Moving Average Convergence Convergence-Divergence como Ferramenta para a Decisão de Investimentos no Mercado de Ações by Rodrigo Silva Vidotto, Antônio Luiz Tonissi Migliato, Antonio Carlos Zambon

“…Among these technical indicators is the Moving Average Convergence-Divergence [MACD], which uses the concept of moving average in its equation and is considered by financial analysts as a simple tool to operate and analyze. …”
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KEY PERFORMANCE INDICATORS DISCLOSURES BY THE INTEGRATED REPORTING by BOBITAN ROXANA-IOANA

“…Institutional and small investors, financial analysts and other key stakeholders are demanding more information about long-term strategies and profitability of companies. …”
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Flexible planning strategies of sustainable city development by Živković Milica, Jovanović Goran, Kondić Slaviša

“…Value-enhancing flexibility in urban and architectural design is an essential resource for all participants of integrative city development: designers, managers, financial analysts, investors, regulators and academics. …”
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Political Imaginaries of the Weighted Average Cost of Capital: A Conceptual Analysis by Horacio Ortiz

“…This article analyzes the formulation of the “weighted average cost of capital” in the manuals of two of the most influential associations of financial analysts. It focuses on the use of the formula as the discount rate to determine the “fundamental value” of listed companies using the “discounted cash flows” method, a cornerstone of the definition of “shareholder value” used in the finance industry worldwide. …”
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An Empirical Evaluation of Tax-Loss-Harvesting Alpha by Chaudhuri, Shomesh E, Burnham, Terence C, Lo, Andrew W

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How accurate is the CAPM approach compared to the Reward Beta for shares of manufacturing and mining companies in Indonesia's LQ45 Index? by Handri Handri

“…This study contributes to the existing literature on stock return prediction models and provides practical insights for investors and financial analysts in Indonesia. …”
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The Nexus between Corporate Lyfe Cycle and Earnings Management at Companies Listed on the Bucharest Stock Exchange by Maria Carmen HUIAN, Marilena MIRONIUC, Mihaela CUREA

“…The findings hold significance for auditors, financial analysts, investors, lenders, and regulators alike.…”
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Deep neural network model enhanced with data preparation for the directional predictability of multi-stock returns by Samak Boonpan, Weerachai Sarakorn

“…It is an effective tool for investors and financial analysts aiming to navigate the complexities of the stock market.…”
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