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Published in 2021 at "Finance Research Letters"
DOI: 10.1016/j.frl.2021.102163
Abstract: Abstract The aim of this study is to analyze and compare the financial analysts’ forecasts accuracy and bias, and the abnormal earnings announcement returns of “green” and “non-green” U.S. real estate investment trusts (REITs) from…
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Keywords:
green reits;
analysts forecasts;
forecasts abnormal;
financial analysts ... See more keywords
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Published in 2021 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-08-2020-0175
Abstract: PurposeThe purpose of this paper is to investigate whether financial analyst coverage affects the dissemination of disclosed operating lease information into cash flow predictions and stock prices.Design/methodology/approachThe difference in lease expense between capital/finance lease and…
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Keywords:
lease;
earnings impact;
analyst;
impact ... See more keywords
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Published in 2017 at "Sustainability Accounting, Management and Policy Journal"
DOI: 10.1108/sampj-02-2016-0006
Abstract: Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based…
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Keywords:
sell side;
information;
social responsibility;
financial analysts ... See more keywords
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Published in 2023 at "Accounting History"
DOI: 10.1177/10323732231163610
Abstract: Since the United States securities market's creation and promulgation of the Investment Advisers Act in 1940, financial analysts transitioned from a highly unregulated practice to one of the most heavily regulated professions. Relying on multiple…
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Keywords:
analysts united;
financial analysts;
origins financial;
united states ... See more keywords