Blar i Working papers (IRRR) på emneord "analyst coverage"
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Agency Conflicts and Accounting Conservatism: Evidence from Exogenous Shocks to Analyst Coverage
(Working papers;2016/03, Working paper, 2016)We examine how companies voluntarily change their financial reporting conservatism in response to an exogenous decrease in analyst coverage. We hypothesize that more severe information asymmetry and weaker external ...