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| Author: | Fogarty, T.J. Rogers, R.K. |
| Title: | Financial analysts' reports: an extended institutional theory evaluation |
| Journal: | Accounting, Organizations and Society
2005 : MAY, VOL. 30:4, p. 331-356 |
| Index terms: | Capital markets Financial analysis |
| Language: | eng |
| Abstract: | This article examines the role of financial analysts in the capital markets and studies the reports that they produce. Four specific hypotheses are proposed and evaluated using both latent and manifest content analysis. The results suggest that the work of financial analysis cannot be understood except as part of the social fabric that embeds professional claims. The author argues that the institutions that surround the delivery of opinions regarding the merits of investments are strong influences on the work product of analysts. |
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