Does sustainability disclosure improve analysts’ forecast accuracy? Evidence from European banks

Abstract In this study, we investigate the extent to which sustainability disclosures in the narrative sections of European banks’ annual reports improve analysts’ forecasting accuracy. We capture sustainability disclosures with a machine learning approach and use forecast errors as a proxy for anal...

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Номзүйн дэлгэрэнгүй

Үндсэн зохиолчид:	Albert Acheampong, Tamer Elshandidy
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	SpringerOpen 2025-01-01
Цуврал:	Financial Innovation
Нөхцлүүд:	Sustainability disclosure Machine learning Analyst forecast accuracy Forecast error European banks EU Directive
Онлайн хандалт:	https://doi.org/10.1186/s40854-024-00693-5
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!