Crowding-out or Calling-out? : the influence of mandatory industry-related firm-specific information disclosure on analyst reports
Year of publication: |
2025
|
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Authors: | Liu, Hui ; Song, Yaxin ; Zhang, Long ; Wang, Yuhuan |
Published in: |
Journal of accounting and public policy. - Amsterdam : Elsevier, ISSN 1873-2070, ZDB-ID 2013296-7. - Vol. 49.2025, Art.-No. 107266, p. 1-21
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Subject: | Analyst reports | Calling-out effect | Industry-related firm-specific information | Information content | Mandatory disclosure | Text analysis and machine learning | Informationswert | Information value | Finanzanalyse | Financial analysis | Unternehmenspublizität | Corporate disclosure | Künstliche Intelligenz | Artificial intelligence | Auskunftspflicht | Disclosure regulation | Berichtswesen | Reporting |
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