Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

1993/01/01 by Mark Lang, Mark H. Lang, Russell J. Lundholm +1 · 13 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Auditing, Earnings Management, Governance #Financial Markets and Investment Strategies #Corporate Finance and Governance

paper · doi:10.2307/2491273

Abstract

Disclosures, Disclosure quality, FAF ratings, Returns

Citations

• Proprietary and Nonproprietary Disclosures
• Disclosure of Nonproprietary Information

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• Corporate Disclosure Policy and Analyst Behavior.
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• Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures