Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market-Reference-Cited by-同舟云学术

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Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market

Published:2023-12 Issue:3 Volume:19 Page:100366
ISSN:1815-5669
Container-title:Journal of Contemporary Accounting & Economics
language:en
Short-container-title:Journal of Contemporary Accounting & Economics

Author:

Liu Baohua,Huang Dan^ORCID,Chen Tao,Chan Kam C.

Funder

Universidade de Macau

National Natural Science Foundation of China

Publisher

Elsevier BV

Subject

Accounting

Reference70 articles.

1. Information asymmetry, R&D, and insider gains;Aboody;J. Financ.,2000

2. Do financial analysts get intangibles?;Amir;European Accounting Review,2003

3. The sale of ideas: Strategic disclosure, property rights, and contracting;Anton;Rev. Econ. Stud.,2002

4. Externalities of public firm presence: evidence from private firms' investment decisions;Badertscher;J. Financ. Econ.,2013

5. International GAAP differences: the impact on foreign analysts;Bae;Account. Rev.,2008

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