Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10226909 | Accounting Forum | 2018 | 16 Pages |
Abstract
Although developments in the sell-side analyst literature have revealed the role of intellectual capital (IC) in analysts' work, the whole information intermediation progress of IC remains a “black box”. This paper develops an analyst information intermediation model, illustrating how 'soft' information changes through analyst acquisition, processing and disclosure of information. Bourdieu's ideas of habitus, field and capital are used to develop our explanation of the analyst information intermediation model. We argue that the combination of empirical evidence and theoretical explanation provides a new and more comprehensive way to improve understanding of the role of analysts within knowledge and social contexts.
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Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Lei Chen, Jo Danbolt, John Holland,