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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/9069

Title: Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst
Authors: ORENS, Raf
LYBAERT, Nadine
Issue Date: 2007
Citation: The International Journal of Accounting, 42. p. 237-271
Abstract: This paper examines whether the use of non-financial information by sell-side financial analysts influences the accuracy of analysts' forecasts. The research findings, based on a survey of Belgian financial analysts, suggest that financial analysts who use more forward-looking information and more internal-structure information offer more accurate forecasts. Furthermore, the listed Belgian firms examined in this study have improved their non-financial information reporting over time. However, neither the frequency nor the quantity of non-financial information mentioned by financial analysts in their reports appears to have increased over time.
URI: http://hdl.handle.net/1942/9069
ISSN: 0020-7063
Category: A1
Type: Journal Contribution
Validation: vabb, 2010
Appears in Collections: Research publications

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