Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research
The 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.
Volume (Year): 1 (2011)
Issue (Month): 6(21) (March)
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