The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries
Open accessAbstract
This paper presents evidence that companies across three continental European countries (Belgium, Germany and the Netherlands) provide varying degrees of analyst recommended nonfinancial disclosures to the marketplace. This study is the first to examine the relationship of Jenkins Committee nonfinancial disclosure levels with the accuracy and dispersion of financial analysts' earnings forecasts. Seemingly unrelated regression tests show that larger companies and companies with a global focus voluntarily provide higher levels of both forward looking and historical nonfinancial disclosures. Additionally, higher levels of forward looking nonfinancial disclosures are associated with lower dispersion and higher accuracy in financial analysts' earnings forecasts.
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Citations
Cites
La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
Disclosure, Liquidity, and the Cost of Capital
DIAMOND, D. W., & VERRECCHIA, R. E. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04620.x · Cited by 3,836
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Cited by
Beattie, V., McInnes, B., & Fearnley, S. (2004) · Accounting Forum · doi:10.1016/j.accfor.2004.07.001 · Cited by 1,025
Quality versus Quantity: The Case of Forward-Looking Disclosure
Beretta, S., & Bozzolan, S. (2008) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x0802300304 · Cited by 225
Metadata
- Authors
- Vanstraelen, A., Zarzeski, M. T., & Robb, S. W. G.
- Venue
- Journal of International Financial Management & Accounting
- Publisher
- Wiley
- Published
- 2003-09-19
- Volume
- 14
- Issue
- 3
- Pages
- 249-278
- ISSN
- 0954-1314 (ISSN-L)
- 1467-646X
- OpenAlex
- W2124815635
- Cited by
- 230
- References
- 3
- FWCI
- 12.84
- Type
- journal article
- Language
- en
- Open access
- green
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- Vanstraelen, A., Zarzeski, M. T., & Robb, S. W. G. (2003). Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries. Journal of International Financial Management & Accounting. https://doi.org/10.1111/1467-646x.00098
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
