Huang, Tzu-Ling; Wang, Tawei; Seng, Jia-Lang - In: International Journal of Accounting & Information Management 23 (2015) 1, pp. 2-15
Purpose – This study aims to examine the relation between voluntary accounting changes (VACs) and analyst following. Design/methodology/approach – A sample of firms was collected with VACs in the period from 1994 to 2008 and their major competitors, as well as industry benchmarking firms...
