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| Tekijä: | |
| Otsikko: | Are investors sensitive to the quality and the disclosure of financial statements? |
| Lehti: | European Finance Review
1999 : VOL. 3:2, p. 131-159 |
| Asiasana: | Disclosure Financial statements Investors Switzerland Share prices |
| Kieli: | eng |
| Tiivistelmä: | The information disclosure policy of listed firms has been the subject of an increasing stream of literature focusing on the economic function and valuation of public information. This paper investigates the influence of Swiss firms' disclosure policy and of their financial analysts' coverage on stock price abnormal reactions to the publication of the annual reports. |
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