自选择与分析师覆盖

Self-Selection and Analyst Coverage

Journal of Accounting Research · 1997
被引 191
人大 AFT50UTD24ABS 4*

中文导读

研究分析师选择覆盖哪些公司时的自选择偏差,发现分析师倾向于覆盖预期表现更好的公司,这对理解分析师预测的准确性有重要意义。

Abstract

Maureen McNichols, Patricia C. O'Brien, Self-Selection and Analyst Coverage, Journal of Accounting Research, Vol. 35, Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax (1997), pp. 167-199

分析师覆盖自选择偏差盈余预测信息环境