公司披露政策与分析师行为

Corporate Disclosure Policy and Analyst Behavior.

Accounting Review · 1996
被引 2784 · 同刊同年前 3%
人大 A+FT50UTD24ABS 4*

中文导读

研究公司披露实践与分析师跟踪数量及盈余预测特征(如预测离散度、准确性和修正波动性)之间的关系。

Abstract

Abstract Examines the relations between the disclosure practices of firms, the number of analysts following each firm and properties of the analysts' earnings forecasts. Forecast dispersion and disclosure; Forecast accuracy and disclosure; Volatility of forecast revisions and disclosure.

企业披露政策分析师跟踪盈利预测准确性预测分歧度