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Keywords: analyst reports
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 291–310.
Published: 01 November 2020
... COI in analyst reports on investors' decision making depends on investment horizon. Experimental results show that short-term investors who view a COI disclosure are significantly less willing to invest in the recommended stock compared to short-term investors who do not view such a disclosure, while...
