The Financial Reporting Environment: Review of the Recent Literature

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Uncovering expected returns: Information in analyst coverage proxies (2017, background): “A substantial body of research shows that analysts facilitate market efficiency when providing coverage by reducing uncertainty over firms’ value (see Beyer et al. (2010) for a recent”
Do Analysts Understand the Economic and Reporting Complexities of Derivatives (2016, neutral): “5 This study contributes to growing literatures on analysts (Ramnath et al. 2008; Beyer et al. 2010) and derivatives (Aretz and Bartram 2010).”
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, neutral): “Beyer et al. (2010) find that US mandatory accounting information explains a low proportion of equity returns, but represents a ‘benchmark’ against which more timely and relevant disclosures can be assessed.”
Air pollution, affect, and forecasting bias: Evidence from Chinese financial analysts (2019, background): “Investment analysts are well-educated, well-trained, and well-motivated to make accurate assessments of corporate earnings (Beyer et al. (2010)).”
Investor Relations and Information Assimilation (2018, positive): “Consistent with this notion, prior research has shown the importance of corporate disclosure (Leuz and Verrecchia 2000; Beyer et al. 2010; Shroff et al. 2013) and broad dissemination of firm news (Bushee et al.”