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Keywords: idiosyncratic information
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Journal Articles
Journal of International Accounting Research (2012) 11 (1): 45–76.
Published: 01 March 2012
... with more precise public (common) information, while analyst coverage is associated with more precise private (idiosyncratic) information. Since analysts are one of the most important and sophisticated groups of financial statement users ( Schipper 1991 ), it is important to understand whether and how...
