Accounting information and analyst stock recommendation decisions: a content analysis approach
By Gaétan Breton, Richard J. Taffler. 2001
213 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/c2a2e08ba6d11ea33a0bf0830c6fafa7c768d5f7
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Claire Marston
- Martin Walker
- Omaima A. G. Hassan
- Xueming Luo
- Christian Homburg
- V. Beattie
- Efthimios Demirakos
- Norman Strong
In Finance
- Christian Homburg
- Martin Walker
- Xueming Luo
- Claire Marston
- Omaima A. G. Hassan
- J. Wieseke
- V. Beattie
- Efthimios Demirakos
Citations in the corpus
- Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, methodology): “…automated content analysis emerged in 1980s and it has been developing ever since with different content analysis software (e.g., Frazier, Ingram and Tennyson, 1984; Abrahamson and Amir, 1996; Rogers and Grant, 1997; Smith and Taffler, 2000; Breton and Taffler, 2001; Kothari, Li and Short, 2009).”
- Does Valuation Model Choice Affect Target Price Accuracy? (2010, background): “…equity research reports, differences in the sample period (Glaum and Friedrich, 2006), institutional differences in the equity research output between the City of London and Wall Street (Breton and Taffler, 2001), and the fact that we require attribution of valuation model choice in the reports.”
- Customer Satisfaction, Analyst Stock Recommendations, and Firm Value (2010, background): “In this framework, customer satisfaction is first related to the intermediate outcome of analyst stock recommendations and then to firm value as reflected by stock return and risk.”
- Moving the financial accounting research front forward: the UK contribution (2005, methodology): “Another (non-BAR) approach to investigating the use made of accounting information has been to infer use from a content analysis of analysts’ reports (e.g. Breton & Taffler, 2001).”
- Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “The test for reliability used in this study is consistent with Clatworthy and Jones (2003), who used a pre-sample of 20 as recommended by Krippendorff (1980) and Breton and Taffler (2001). In this study, reliability of the coding process for qualitative data was tested as follows: a pre-sample of 20”