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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| 主要な著者: | , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
SpringerOpen
2025-01-01
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| シリーズ: | Financial Innovation |
| 主題: | |
| オンライン･アクセス: | https://doi.org/10.1186/s40854-024-00693-5 |
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