Citation

The Improvement Effect of the Integrated Reporting Adoption on the Accuracy of Capital Market Analysts

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Abstract:

This study evaluated whether integrated reporting issuance IR affects the accuracy of the capital markets analysts’ forecasts. To achieve this purpose were chosen companies that adopted IR around the world, forming a treatment group according to difference-in-difference literature. To perform a control group was used the Propensity-Score Matching (PSM). Both groups resulted in data-sample with 13,144 firm-observations from 2009 to 2016. It was verified that after the adoption of the IR by the treatment group, there was an increase in the accuracy of the earnings per share (EPS) forecasts by the analysts even after the implementation of the control terms.
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0 (1),

Author's Keywords:

Integrated Reporting; Analysts’ Forecasts; Difference-in-Differences models.
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Association:
Name: BALAS
URL:
http://http://www.balas.org/


Citation:
URL: http://citation.allacademic.com/meta/p1365661_index.html
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MLA Citation:

Flores, Eduardo., Silva, Wesley. and Fasan, Marco. "The Improvement Effect of the Integrated Reporting Adoption on the Accuracy of Capital Market Analysts" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA, Mar 21, 2018 <Not Available>. 2018-10-15 <http://citation.allacademic.com/meta/p1365661_index.html>

APA Citation:

Flores, E. , Silva, W. M. and Fasan, M. , 2018-03-21 "The Improvement Effect of the Integrated Reporting Adoption on the Accuracy of Capital Market Analysts" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA Online <APPLICATION/PDF>. 2018-10-15 from http://citation.allacademic.com/meta/p1365661_index.html

Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: This study evaluated whether integrated reporting issuance IR affects the accuracy of the capital markets analysts’ forecasts. To achieve this purpose were chosen companies that adopted IR around the world, forming a treatment group according to difference-in-difference literature. To perform a control group was used the Propensity-Score Matching (PSM). Both groups resulted in data-sample with 13,144 firm-observations from 2009 to 2016. It was verified that after the adoption of the IR by the treatment group, there was an increase in the accuracy of the earnings per share (EPS) forecasts by the analysts even after the implementation of the control terms.


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