Corporate Disclosure Policy and Analyst Behavior.
1996/10/01 by Mark H. Lang, Russell J. Lundholm · 2,812 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Auditing, Earnings Management, Governance #Business #Capital market #Cost of capital #Earnings #Economics #Finance #Financial Markets and Investment Strategies #Financial Reporting and Valuation Research #Information asymmetry #Microeconomics #Monetary economics #Volatility (finance) #Voluntary disclosure
paper · open access · doi:10.2308/tar-9611271989
published in The Accounting Review 71(4), 467-492 (American Accounting Association)
openalex publication_date 1996/10/01 · openalex created_date 2016/06/24 · openalex updated_date 2026/08/05
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.
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