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Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?

He, G. and Marginson, D. and Dai, X. (2019) 'Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?', Accounting and business research., 49 (7). pp. 785-817.

Abstract

We investigate whether voluntary disclosures of product and business expansion plans affect analyst coverage and forecasts. We find that the level of analyst coverage is positively associated with the incidence of disclosures of product and business expansion plans. We also find that product and business expansion disclosures increase the informativeness of analyst earnings forecasts. We find no evidence that product and business expansion disclosures increase analyst forecast errors. Overall, our study contributes to understanding the role of product and business expansion disclosures in analyst forecast behaviour.

Item Type:Article
Full text:Publisher-imposed embargo until 21 July 2020.
(AM) Accepted Manuscript
First Live Deposit - 02 November 2018
File format - PDF
(1347Kb)
Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1080/00014788.2018.1559717
Publisher statement:This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting and Business Research on 22 January 2019 available online: http://www.tandfonline.com/10.1080/00014788.2018.1559717
Record Created:02 Nov 2018 11:13
Last Modified:18 Oct 2019 09:28

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