High-Technology Intangibles and Analysts' Forecasts

By Orie E. Barron, Donal Byard, Charles O. Kile, Edward J. Riedl. 2002

331 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a2bd673d7d7577374eef21e9202ed4e254ebf0b7

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Citations in the corpus

Does advertising spending really work? The intermediate role of analysts in the impact of advertising on firm value (2010, methodology): “First, theoretically, prior research in finance and accounting (Barth et al. 2001; Barron et al. 2002; Chen and Matsumoto 2006; Ivkovic and Jegadeesh 2004; Kimbrough 2007) has shown that managers are insider strategic decision makers of the firm and, thus, have more information of the firm…”
The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, background): “Future work might derive implications for analyst uncertainty and market trading when this restrictive assumption is relaxed.13 Future research might also extend Barron et al. (2002a) to connect the Barron et al. (1998) uncertainty measures to firms' disclosure practices.”
Customer Satisfaction, Analyst Stock Recommendations, and Firm Value (2010, background): “We measure analyst coverage as the number (in natural log) of financial analysts following or covering the stock of the firm (Barron et al. 2002).”
Auditor Tenure and Perceptions of Audit Quality (2005, positive): “earnings releases (Barron et al. 2002), (2) it excludes stale forecasts since forecast revisions are more common following earnings announcements (Stickel 1989), and (3) it conditions the forecasts on the same set of publicly disclosed information.”
Financing Under Extreme Risk: Contract Terms and Returns to Private Investments in Public Equity (2010, background): “By comparison, for a broader sample of firms from Compustat, Barron et al. (2002) report ratios of 6.”
Creative destruction and firm-specific performance heterogeneity (2007, result): “(2001) find similar results using stock returns; and Barron et al. (2002) link high R&D to the lack of consensus in analysts’ forecasts.”
The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2011, neutral): “Following Barron et al. (1998), we interpret overall uncertainty (UNCERTAINTYOVERALL) as the sum of the idiosyncratic uncertainty (i.”
The use of intellectual capital information in investment decisions: An empirical study using analyst reports (2007, background): “Beattie (1999) survey of 154 users of accounting information identifies the quality of management as the key factor determining company performance.”