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|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|
|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.|
|Type: ||Journal Contribution|
|Validation: ||vabb, 2010|
|Appears in Collections: ||Research publications|
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