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Keywords: analyst forecasts
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 235–259.
Published: 01 May 2019
... (Integrated Reporting in South Africa) to examine whether there are benefits associated with communicating the details of CA within companies' integrated reports. We find that communicating the details of CA is beneficial in reducing both analysts' forecast errors and dispersion, and also in reducing the bid...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 221–245.
Published: 01 February 2019
...Nathan J. Newton SUMMARY Prior studies examining the interactions of auditors and analysts have generally focused on how auditors influence analysts' forecasts or audit clients' behavior relative to those forecasts without considering how analysts might influence auditors. However, auditing...