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 errors – worsen if firms disclose more information on CSR performance – measured using Bloomberg's ESG disclosure …

We examine the relationship between disclosure of nonfinancial information and analyst forecast accuracy using firm … forecast error. This relationship is stronger in countries that are more stakeholder-oriented — i.e., in countries where CSR …

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 …

- 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 …

corporate governance on a firms' information environment, specifically on analysts forecast accuracy, dispersion, precision of … forecast accuracy, only when voluntary disclosure is constant over time. Analysts forecast dispersion decreases when more …

manager's private information by explicitly considering her incentives to meet or beat an analyst's earnings forecast. The …

their forecast accuracy for pharmaceutical companies. Findings indicate that the improved clinical trial disclosures due to … analysts' long-term forecast error. In addition, a propensity-score matching analysis provides additional strong evidence that … issuance of the 2005 ICMJE's regulation is accompanied by an average 45% decrease in long-term forecast error, and a more than …