| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5089732 | Journal of Banking & Finance | 2012 | 12 Pages |
Abstract
⺠Lower accruals quality is associated with greater analyst coverage. ⺠Forecast revisions contain more private information when accruals quality is lower. ⺠The private information generated by analysts improves overall forecast accuracy. ⺠Forecasts are more valuable when accruals provide weaker signals about the future.
Related Topics
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Economics, Econometrics and Finance
Economics and Econometrics
Authors
Gerald J. Lobo, Minsup Song, Mary Stanford,