Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
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DOI: 10.1007/s11156-021-00963-8
Abstract: We examine the relation between accounting reporting complexity and analysts’ performance and whether analysts’ qualifications, experience, and expertise in specific financial domains help them more effectively process complex information. We document an inverse relation between… read more here.
Keywords: accounting reporting; reporting complexity; experience expertise; expertise ... See more keywords