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Keywords: idiosyncratic informationClose
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. Finally, Byard and Shaw (2003 ) and Byard et al. (2011 ) show that enhanced disclosure increases the precision of both common and idiosyncratic information sets...