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Corporate Disclosure, Analyst Forecast Dispersion, and Stock Returns
(Sage Publications Inc, 2016-11-02)
This article examines whether a corporate disclosure practice is one of the reasons for the forecast dispersion anomaly-the negative relation between analyst forecast dispersion and future stock returns. Prior studies have ...
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy
Standalone corporate social responsibility (CSR) reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, ...