Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research
AbstractThe purpose of this paper is to investigate the relationship between financial disclosure of listed Romanian companies and analysts’ forecast accuracy. The results confirmed the European and the international trends showing that increased disclosure leads to lower forecast errors. For the first time for the Romania capital market, the paper documented empirically that analysts’ forecasts are more accurate for Romanian listed entities preparing financial statements conforming to IFRS.
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Bibliographic InfoArticle provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.
Volume (Year): 1 (2011)
Issue (Month): 6(21) (March)
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Web page: http://www.univath.ro/facultati/facultatea_de_stiinte_economice
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financial reporting; analysts’ forecast errors; IFRS adoption in Romanian;
Find related papers by JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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