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| Author: | Breton, G. Taffler, R. J. |
| Title: | Accounting information and analyst stock recommendation decisions: a content analysis approach |
| Journal: | Accounting and Business Research
2001 : SPRING, VOL. 31:2, p. 91-101 |
| Index terms: | INVENTORY CONTROL STOCKS ACCOUNTING FINANCIAL ANALYSIS INVESTMENT ANALYSIS |
| Language: | eng |
| Abstract: | We explore the information set used by sell-side equity analysts in their stock recommendation decisions through content analysis of their company reports. In particular, we assess the relative importance of accounting measures compared with non-financial information items. |
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