Financial analysts' reports: an extended institutional theory evaluation

By Timothy J. Fogarty, R. Rogers. 2005

210 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/7bf755132243d983b23c16e43afbbe1a92af9aa0

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Citations in the corpus

Analyzing Analyst Research: A Review of Past Coverage and Recommendations for Future Research (2018, background): “…financial analysts constitute a prominent and legitimate authority because of their perceived expertise (Zuckerman, 1999), independence (Fogarty & Rogers, 2005), and the wide dissemination of their opinions (Groysberg & Lee, 2008; Michaely & Womack, 1999; Pollock & Rindova, 2003;…”
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “…by investment banks and produce earnings forecasts, stock recommendations and target prices, while the latter work in investment management firms and use information from sell-side analysts and elsewhere to support their portfolio investment decisions (Schipper, 1991; Fogarty and Rogers, 2005).”
Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective (2011, background): “For example, Fogarty and Rogers (2005) highlighted the dominant role of institutions in the work of financial analysts.”
Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “Existing studies also question the independence of financial analysts (Michaely and Womack 1999; Hong and Kubik 2003), suggest that they can be influenced by social context (Fogarty and Rogers 2005), and document that their forecasts of firm performance tend to be optimistically biased (Boni and Wom”
The Use of Valuation Models by UK Investment Analysts (2008, methodology): “The findings from our methodology, using both content analysis and survey analysis to focus on the ‘why’ and the ‘how’ of analysts' valuation method choice, raises issues which suggest the need for what might be termed a ‘sociology of financial accounting’ in which interactions of sell-side analysts”