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Author:Vanstraelen, A.
Zarzeski, M.T.
Robb, S.W.G.
Title:Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries
Journal:Journal of international financial management & accounting
2003 : AUTUMN, VOL. 14:3, p. 249-278
Index terms:Disclosure
Financial analysis
Earnings
Forecasting
Language:eng
Abstract:Seemingly unrelated regression tests show that larger companies and companies with a global focus voluntarily provide higher levels of both forward looking and historical nonfinancial disclosures.
SCIMA record nr: 256713
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