search query: @author Lang, M. / total: 10
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| Author: | Lang, M. Lundholm, R. |
| Title: | Corporate disclosure policy and analyst behavior |
| Journal: | Accounting Review
1996 : OCT, VOL. 71:4, p. 467-492 |
| Index terms: | ACCOUNTING REVIEW DISCLOSURE |
| Language: | eng |
| Abstract: | This paper examines the relations between the disclosure practices of firms, the number of analysts following each firm and properties of the analysts' earnings forecasts. Using data from the Report of the Financial Analysts Federation Corporate Information Committee, the authors provide evidence that firms with more informative disclosure policies have a larger analyst following, more accurate analyst earnings forecasts, less dispersion among individual analyst forecasts and less volatility in forecast revisions. |
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