Does an analyst's access to information vary with the favorableness of their language when speaking to management?
Year of publication: |
December 2017
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Authors: | Milian, Jonathan A. ; Smith, Antoinette L. ; Alfonso, Elio |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 31.2017, 4, p. 13-31
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Subject: | forecast accuracy | conference calls | textual analysis | Regulation FD | Finanzanalyse | Financial analysis | Regulierung | Regulation | Sprache | Language | Informationswert | Information value | Prognose | Forecast |
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