Corporate Disclosure Quality and Properties of Analysts' Information Environment

By Donal Byard, Kenneth W. Shaw. 2003

144 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/15c13d97b9d0a55f6efc31f2c4abc3ddc4fb8ffe

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1. J. Baetge
2. Alexander Grothe
3. Tatjana Oberdörster
4. Martin Glaum

Citations in the corpus

• Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, result): “This corresponds with the findings of previous studies, which have mostly established a positive relationship between the quality of reporting and the accuracy of analysts’ forecasts (Barron et al., 1999; Byard and Shaw, 2003; Hope, 2003a, 2003b; Vanstraelen et al., 2003).”
• The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “For example, Byard and Shaw (2003) find that analyst forecast distributions for firms with a reputation for providing higher quality disclosures reflect a greater precision of both analysts' common and idiosyncratic (private) information.”