We examine the association with analyst forecast quality of both CO2 emission disclosure and corporate social reporting … reduction in error, bias and forecast dispersion and a significant improvement of the analysts' information environment for … responsibility reporting and forecast error only for a one-year horizon and bias for a one and two-year horizon. Previous work had …

' forecast accuracy. Both independent variables were operationalized matching the indicators of the GRI sector guidelines with … that it is the amount of CSR material information disclosed and not the CSR performance which reduces analysts' forecast … disclosures help to reduce analysts' forecast error. According to the results, signaling theory is more helpful than the …

properties of analysts' earnings forecasts: forecast error and forecast dispersion. We find that the mandatory issuance of … standalone CSR reports is related to less forecast error and less dispersed forecasts, and the effect varies with the firm …-level information environment and province-level marketization. Additional tests show that the improvement in forecast properties is …

-trivial. We conjecture that analysts' interpretation skill can be gauged by their forecast revisions following material …

- level variables, I find that the level of accounting policy disclosure is significantly negatively related to forecast … dispersion and forecast error. In particular, I find that accounting policy disclosures are incrementally useful to analysts over …

the level of annual report disclosure; and between forecast accuracy and the degree of enforcement of accounting standards …. I document that firm-level disclosures are positively related to forecast accuracy, suggesting that such disclosures … associated with higher forecast accuracy. This finding is consistent with the hypothesis that enforcement encourages managers to …

We examine the relationship between pre-grant patent disclosure and analyst forecast accuracy. We take advantage of the … pre-grant patent disclosure significantly improves the analyst forecast accuracy of affected firms on average. However …-grant disclosure effect of patents on analyst forecast accuracy is significantly larger for firms in the discrete product industries …

prices do not respond more strongly to analyst forecast releases until after market-trading enforcement improves under …