Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts

By Feng Gu, Weimin Wang. 2005

252 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/26a61461ac35aef504d2114a9be385a71af1e9df

Citations in the corpus

• Tax Aggressiveness and Corporate Transparency (2019, unknown): “Prior work shows that greater corporate international diversification (Duru and Reeb, 2002), technology-induced informational complexity (Gu and Wang, 2005) and financial statement-related complexity (Hodder, Hopkins and Wood, 2008) are associated with less accurate analysts’ forecasts.”
• The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2011, unknown): “Gu and Wang (2005) find that analyst forecast errors are increasing in firm intangible intensity.”