The Impact of Sustainability Disclosure Quality on the Analyst's Forecasts
| المصدر: | دراسات في الاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة بنغازي - كلية الاقتصاد - مكتب البحوث |
| المؤلف الرئيسي: | Khaled, Bubaker K. (Author) |
| المجلد/العدد: | مج41, ع1,2 |
| محكمة: | نعم |
| الدولة: |
ليبيا |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 1 - 25 |
| رقم MD: | 1427821 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Analyst's Forecasts | Disclosure Quality | Signaling Theory
|
| رابط المحتوى: |
| المستخلص: |
This paper examines the impact of the quality of sustainability disclosure (QSD) on the accuracy of analyst’s earnings forecast. The study uses data from 1900 firm-year observations drawn from Egypt stock exchange covering 2009 to 2018. The results show evidence indi-cates that QSD mitigates information asymmetry by signalling QSD and improving the accuracy of analysts’ forecast. In addition, this study distinguishes between the quantity and the quality of sustainability disclosure and examine their relationship with the accuracy of analyst forecast. The empirical results confirm that the QSD and its dimensions considered in the study framework give more realistic disclosure picture than quantity does. The results from the additional analysis also confirm the main result. |
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