Dr Guanming He guanming.he@durham.ac.uk
Associate Professor
Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?
He, G.; Marginson, D.; Dai, X.
Authors
D. Marginson
X. Dai
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.
Citation
He, G., Marginson, D., & Dai, X. (2019). Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?. Accounting and Business Research, 49(7), 785-817. https://doi.org/10.1080/00014788.2018.1559717
Journal Article Type | Article |
---|---|
Acceptance Date | Oct 27, 2018 |
Online Publication Date | Jan 22, 2019 |
Publication Date | 2019 |
Deposit Date | Oct 27, 2018 |
Publicly Available Date | Mar 29, 2024 |
Journal | Accounting and Business Research |
Print ISSN | 0001-4788 |
Electronic ISSN | 2159-4260 |
Publisher | Taylor and Francis Group |
Peer Reviewed | Peer Reviewed |
Volume | 49 |
Issue | 7 |
Pages | 785-817 |
DOI | https://doi.org/10.1080/00014788.2018.1559717 |
Public URL | https://durham-repository.worktribe.com/output/1314661 |
Files
Accepted Journal Article
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Copyright 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
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