haku: @indexterm COMPETITION / yhteensä: 3278
viite: 219 / 3278
| Tekijä: | Arya, A. Mittendorf, B. |
| Otsikko: | The interaction among disclosure, competition between firms, and analyst following |
| Lehti: | Journal of Accounting & Economics
2007 : VOL. 43:2-3, p. 321-339 |
| Asiasana: | accounting financial reporting competition companies information disclosure models |
| Vapaa asiasana: | analyst following |
| Kieli: | eng |
| Tiivistelmä: | This paper deals with the role of analyst following in coordinating mutually beneficial disclosure among competing firms. Despite firms possibly benefiting from industry-wide transparency, the desire for keeping a competitive edge by withholding disclosures can be obliging. In the case, the urge for attracting analyst following can make a policy of joint disclosure feasible. No firm has incentives to unilaterally withhold disclosures because keeping silent can deter analysts etc. |
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