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: |
| LEADER | 01756nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2174918 | ||
| 041 | |a eng | ||
| 044 | |b ليبيا | ||
| 100 | |9 755741 |a Khaled, Bubaker K. |e Author | ||
| 245 | |a The Impact of Sustainability Disclosure Quality on the Analyst's Forecasts | ||
| 260 | |b جامعة بنغازي - كلية الاقتصاد - مكتب البحوث |c 2022 | ||
| 300 | |a 1 - 25 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الإفصاح عن الاستدامة |a الأداء المالي |a استراتيجيات الاستدامة |a نظرية الإشارة |a البورصة المصرية | ||
| 692 | |b Analyst's Forecasts |b Disclosure Quality |b Signaling Theory | ||
| 773 | |4 الاقتصاد |6 Economics |c 006 |l 001,002 |m مج41, ع1,2 |o 1669 |s دراسات في الاقتصاد والتجارة |t Studies in Economics and Trade |v 041 | ||
| 856 | |u 1669-041-001,002-006.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1427821 |d 1427821 | ||
عناصر مشابهة
-
The Impact of Quality of Social Responsibility Disclosure on Financial Performance of Banks Listed in the Saudi Capital Market
بواسطة: Alshowaiman, Nizar S. منشور: (2022) -
The Impact of Equity Incentives on the Accuracy of Analyst’s Earning Forecasts
بواسطة: Moubarak, Samar Mansour Elsebaai Mohamed منشور: (2020) -
The Effect of Analyst’s Earning Forecasts on their Stock Recommendations
بواسطة: Moubarak, Samar Mansour Elsebaai Mohamed منشور: (2020) -
The Impact of the Characteristics of the Board of Directors on the Financial Performance of Jordanian Industrial Companies: The Mediating Role of Sustainability Performance Disclosure
بواسطة: الجزازي، يزن موسى خليل منشور: (2023) -
Impact of Firm Value, Financial Decisions and Financial Performance on Environmental, Social and Governance Practices Voluntary Disclosure: Evidence from Egypt
بواسطة: Mohamed, Eglal Abdelal Ali منشور: (2023)
