WebAug 5, 2024 · We study the propagation of corporate disclosure policy choices across firms connected by common analysts. We find strong similarities in disclosure policies among firms that share common analysts. We show that these similarities are attributable to both analyst coverage initiation decisions and managerial adaptive learning/analyst … WebSep 6, 2015 · Lang, M. and Lundholm, R. (1996), ‘Corporate Disclosure Policy and Analyst Behavior’, The Accounting Review 71 (4): 467–492. Google Scholar Lang, M. and Lundholm, R. (2000), ‘Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock’, Contemporary Accounting Research 17 (4): 623–662. …
Transparency, Price Informativeness, and Stock Return …
WebNov 1, 2024 · We show that ESG disclosure moderates the relation between ESG controversies and analyst forecast accuracy. First, our results emphasise that higher levels of ESG controversies increase the difficulty of forecasting a firm's future financial performance. This finding contributes to the research of how ESG controversies translate … WebMay 7, 2013 · We examine the association between changes in companies’ textual risk disclosures in 10-K filings and changes in stock market and analyst activity around the … sign in waterford.org
Corporate Disclosure Policy and Analyst Behavior
WebMay 7, 2024 · This article investigates the effect of voluntary corporate disclosures on the firm value from the market value perspective. Financial reporting includes disclosures as prescribed by regulators, but few companies go beyond mandatory requirements and provide additional information voluntarily. WebJun 22, 2024 · Disclosure is the act of releasing all relevant information pertaining to a company that may influence an investment decision. To be listed on major U.S. stock … WebDec 20, 2024 · In the finance and investment world, disclosures are required to be issued by businesses and corporations, disclosing all relevant information that can potentially influence an investor’s decision. It helps investors make informed decisions and choose stocks or bonds that may suit their investment needs and investment portfolio. sign in wallpaper windows 10