Does the mandatory disclosure of audit information affect analysts' information acquisition?
Year of publication: |
2022
|
---|---|
Authors: | Kong, Dongmin ; Ji, Mianmian ; Liu, Shasha |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 83.2022, p. 1-17
|
Subject: | Analyst forecasts | Corporate site visits | Key audit matters disclosure | Market efficiency | Sell-side analysts | Unternehmenspublizität | Corporate disclosure | Finanzanalyse | Financial analysis | Informationswert | Information value | Informationsversorgung | Information provision | Effizienzmarkthypothese | Efficient market hypothesis | Wirtschaftsprüfung | Financial audit | Prognose | Forecast | Anlageberatung | Financial advisors | Berichtswesen | Reporting | Gewinnprognose | Earnings announcement |
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