... disaggregation criteria. Consistent with capital markets being informationally segmented by industry, I find that industry disaggregation is negatively associated with analyst forecast error and dispersion, and positively associated with analyst following and information transfers among analysts and investors...

... information transfer across firms. We find evidence that firm insiders are a channel through which information transfers occur before a firm publicly discloses information. In this vein, our study complements previous research that focuses on information transfers following the release...

...Young Jun Cho; Yongtae Kim; Yoonseok Zang ABSTRACT We examine the relation between information externalities along the supply chain and voluntary disclosure. Information transfers from a major customer's earnings announcement (EA) can substitute for its supplier's disclosure. Conversely...