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Do financial analysts get intangibles?

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  1. Sean Cleary & Jonathan Jona & Gladys Lee & Joshua Shemesh, 2020. "Underlying risk preferences and analyst risk‐taking behavior," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 949-981, July.
  2. Changhee Lee & Dan Palmon & Ari Yezegel, 2018. "The Corporate Social Responsibility Information Environment: Examining the Value of Financial Analysts’ Recommendations," Journal of Business Ethics, Springer, vol. 150(1), pages 279-301, June.
  3. Tami Dinh Thi & Wolfgang Schultze, 2011. "Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 241-278, November.
  4. Abeysekera, Indra, 2016. "Does the classification of intangibles matter? An equivalence testing," Advances in accounting, Elsevier, vol. 35(C), pages 135-142.
  5. Slanina, Frantisek, 2013. "Essentials of Econophysics Modelling," OUP Catalogue, Oxford University Press, number 9780199299683, Decembrie.
  6. Omar Alsinglawi & Mohammad Aladwan, 2018. "The Effect of Invisible Intangibles on Volatility of Stock Prices," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 290-290, November.
  7. Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print halshs-00853789, HAL.
  8. Gaëlle Lenormand & Lionel Touchais, 2017. "The Financial Analysts' Forecasts And The Intangible: Do The Ias/Ifrs Lead To An Improvement? [Les Previsions Des Analystes Financiers Et Les Incorporels : Les Ias/Ifrs Apportent-Elles Une Ameliora," Post-Print hal-03125440, HAL.
  9. Kim, Robert & Kim, Sangwan, 2021. "Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?," The British Accounting Review, Elsevier, vol. 53(5).
  10. Denise A. Jones, 2007. "Voluntary Disclosure in R&D†Intensive Industries," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 489-522, June.
  11. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
  12. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 522-548, July.
  13. Taoufik Elkemali, 2023. "Uncertainty and Financial Analysts’ Optimism: A Comparison between High-Tech and Low-Tech European Firms," Sustainability, MDPI, vol. 15(3), pages 1-22, January.
  14. Elena Beccalli & Peter Miller & Ted O'leary, 2015. "How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 519-549, September.
  15. Garcia-Meca, Emma & Martinez, Isabel, 2007. "The use of intellectual capital information in investment decisions: An empirical study using analyst reports," The International Journal of Accounting, Elsevier, vol. 42(1), pages 57-81.
  16. He, Jie & Xu, Sha & Wang, Bin & Chan, Kam C., 2023. "Learn from peers? The impact of peer firms' analyst earnings forecasts on a focal firm's corporate investment efficiency," International Review of Financial Analysis, Elsevier, vol. 89(C).
  17. Osman Yukselturk & Jon Tucker, 2015. "The impact of analyst sentiment on UK stock recommendations and target prices," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 869-904, December.
  18. Elisabeth Albertini & Fabienne Berger-Remy, 2019. "Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda," Post-Print hal-02139763, HAL.
  19. Taoufik Elkemali, 2024. "R&D Expenditures and Analysts’ Earnings Forecasts," Forecasting, MDPI, vol. 6(3), pages 1-17, July.
  20. Liu, Baohua & Huang, Dan & Chen, Tao & Chan, Kam C., 2023. "Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  21. Itay Kama, 2009. "On the Market Reaction to Revenue and Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1-2), pages 31-50.
  22. Mary J. Benner, 2010. "Securities Analysts and Incumbent Response to Radical Technological Change: Evidence from Digital Photography and Internet Telephony," Organization Science, INFORMS, vol. 21(1), pages 42-62, February.
  23. Indra Abeysekera, 2008. "Intellectual capital practices of firms and the commodification of labour," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(1), pages 36-48, January.
  24. Shuying Li & Yujie Liu & Yang Xu, 2022. "Does ESG Performance Improve the Quantity and Quality of Innovation? The Mediating Role of Internal Control Effectiveness and Analyst Coverage," Sustainability, MDPI, vol. 15(1), pages 1-25, December.
  25. Douglas R. Ayres & John L. Campbell & James A. Chyz & Jonathan E. Shipman, 2019. "Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments," Review of Accounting Studies, Springer, vol. 24(4), pages 1214-1251, December.
  26. Jia, Qiaoyu & Zhou, Jia'nan, 2021. "The dark side of stock market liberalization: Perspectives from corporate R&D activities in China," The North American Journal of Economics and Finance, Elsevier, vol. 58(C).
  27. Coluccia, Daniela & Dabić, Marina & Del Giudice, Manlio & Fontana, Stefano & Solimene, Silvia, 2020. "R&D innovation indicator and its effects on the market. An empirical assessment from a financial perspective," Journal of Business Research, Elsevier, vol. 119(C), pages 259-271.
  28. Beccalli, Elena & Miller, Peter & O'Leary, Ted, 2015. "How analysts process information: technical and financial disclosures in the microprocessor industry," LSE Research Online Documents on Economics 60072, London School of Economics and Political Science, LSE Library.
  29. Walter Aerts & Denis Cormier & Michel Magnan, 2007. "The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1301-1329, November.
  30. Elbannan, Mohamed A., 2013. "Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence from Egypt," Advances in accounting, Elsevier, vol. 29(1), pages 50-59.
  31. Walter Aerts & Ann Tarca, 2010. "Financial performance explanations and institutional setting," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 421-450.
  32. Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier-Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print hal-00691184, HAL.
  33. Asdemir, Ozer & Fernando, Guy D & Schneible, Richard A. & Tripathy, Arindam, 2017. "Impact of strategy on analyst information," Advances in accounting, Elsevier, vol. 37(C), pages 103-110.
  34. Mehdi Beyhaghi & Pooyan Khashabi & Ali Mohammadi, 2023. "Pre-grant Patent Disclosure and Analyst Forecast Accuracy," Management Science, INFORMS, vol. 69(5), pages 3140-3155, May.
  35. Itay Kama, 2009. "On the Market Reaction to Revenue and Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1‐2), pages 31-50, January.
  36. Jincheol Bae & Wonchang Hur & Jaehong Lee & Jaimin Goh, 2017. "Patent Citations and Financial Analysts’ Long-Term Growth Forecasts," Sustainability, MDPI, vol. 9(5), pages 1-15, May.
  37. Robert Rieg & Ute Vanini, 2023. "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, vol. 17(7), pages 2587-2631, October.
  38. Mary J. Benner & Todd Zenger, 2016. "The Lemons Problem in Markets for Strategy," Strategy Science, INFORMS, vol. 1(2), pages 71-89, June.
  39. Michael Gibbins & Bradley Pomeroy, 2007. "Reflections on Continuous Reporting and Auditing/Réflexions Sur L'Information Continue Et La VÉrification En Continu," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 291-304, August.
  40. Jochen Becker & Josip Medjedovic & Christoph Merkle, 2019. "The Effect of CEO Extraversion on Analyst Forecasts: Stereotypes and Similarity Bias," The Financial Review, Eastern Finance Association, vol. 54(1), pages 133-164, February.
  41. Christopher Nobes & Christian Stadler, 2021. "Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS," Australian Accounting Review, CPA Australia, vol. 31(4), pages 273-285, December.
  42. Jaimin Goh & Jaehong Lee & Wonchang Hur & Yunchang Ju, 2019. "Do Analysts Fully Reflect Information in Patents about Future Earnings?," Sustainability, MDPI, vol. 11(10), pages 1-17, May.
  43. Roberts, Gordon & Yuan, Lianzeng (Edward), 2010. "Does institutional ownership affect the cost of bank borrowing?," Journal of Economics and Business, Elsevier, vol. 62(6), pages 604-626, November.
  44. Zhang, Ping & Wang, Yiru, 2023. "The bright side of analyst coverage on corporate innovation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  45. Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
  46. Lorenzo Simoni & Stefan Schaper & Christian Nielsen, 2022. "Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 142-173, March.
  47. Linda Allen & Aron Gottesman, 2006. "The Informational Efficiency of the Equity Market As Compared to the Syndicated Bank Loan Market," Journal of Financial Services Research, Springer;Western Finance Association, vol. 30(1), pages 5-42, August.
  48. AERTS, Walter & CORMIER, Denis & MAGNAN, Michel, 2006. "The intertwining of financial analyst behaviour and web-based performance transparency," Working Papers 2006010, University of Antwerp, Faculty of Business and Economics.
  49. Andre Tomfort & Paulina Wiegand, 2020. "Anchoring among German financial analysts: An empirical and background analysis," Journal of Economics and Behavioral Studies, AMH International, vol. 12(5), pages 33-43.
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