Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms

By Saverio Bozzolan, M. Trombetta, Sergio Beretta. 2009

128 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/1fd892bed95c9be685af757124ae8446b6f64ba4

Citations in the corpus

• Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “Bozzolan et al. (2009) investigate the effects of future-oriented financial reporting in more detail.”
• The perceived credibility of forward-looking performance disclosures (2014, unknown): “Bozzolan et al. (2009) study the annual reports of Italian, German, French and Swiss firms cross-listed in the USA and find that forward-looking disclosures improve forecast accuracy and reduce analyst forecast dispersion.”