Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?
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DOI: 10.1007/s11156-016-0590-0
Abstract: I investigate the effect of requiring the audit engagement partner (EP) to sign the audit report on financial analysts’ information environment in the United Kingdom (U.K.). To control for the effect of confounding concurrent events,… read more here.
Keywords: requirement; information environment; analysts information; signature ... See more keywords
Earnings quality and analysts’ information environment: Evidence from the EU market
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DOI: 10.1016/j.intaccaudtax.2020.100373
Abstract: Abstract This study examines the relationship between earnings quality and analysts’ information environment as measured by analysts following, analysts’ forecasts dispersion, and analysts’ forecasts accuracy. Using a sample of all non-financial listed firms in the… read more here.
Keywords: earnings quality; quality; analysts information; information environment ... See more keywords