DEPOSITUM Le dépôt institutionnel
RECHERCHER

The Monitoring Role of Financial Analysts: An International Evidence

Téléchargements

Téléchargements par mois depuis la dernière année

Plus de statistiques...

Marhfor, A. et Ghilal, R. et M’Zali, B. (2015). The Monitoring Role of Financial Analysts: An International Evidence. American Journal of Industrial and Business Management , 5 (5). p. 258-263. doi:10.4236/ajibm.2015.55027 Repéré dans Depositum à https://depositum.uqat.ca/id/eprint/917

[img]
Prévisualisation
PDF
Télécharger (429kB) | Prévisualisation

Résumé

This study investigates whether high analyst coverage improves the quality of reported accounting numbers. Using conservatism in financial reporting as a proxy for the quality of reported earnings, we find evidence that analysts’ activities are not positively associated with accounting conservatism. The findings indicate that firms choose less conservative accounting methods when they are covered by more analysts. They are consistent with the notion that analysts’ activities do not substitute for other corporate governance mechanisms.

Type de document: Article
Informations complémentaires: Licence d'utilisation : CC-BY 4.0
Mots-clés libres: Analyst Coverage; Accounting Conservatism; Corporate Governance; Earnings Recognition
Divisions: Gestion
Date de dépôt: 18 mars 2020 18:57
Dernière modification: 26 mars 2020 14:59
URI: https://depositum.uqat.ca/id/eprint/917

Actions (Identification requise)

Dernière vérification avant le dépôt Dernière vérification avant le dépôt