Do analysts pay attention to managerial sentiment? Evidence from analysts' following decisions and earnings forecasts

We examine the impact of managerial sentiment on analysts' following decisions and earnings forecast accuracy. By analyzing the textual tone of management discussion and analysis sections in annual reports to capture managerial sentiment, we find that when managerial sentiment is more positive, firm...

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Номзүйн дэлгэрэнгүй

Үндсэн зохиолчид:	Yongliang Zeng, Kam C. Chan, Yunzhu Chen, Lingjie Li
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Elsevier 2023-03-01
Цуврал:	Borsa Istanbul Review
Нөхцлүүд:	Managerial sentiment Textual analysis Analysts following Earnings forecast accuracy
Онлайн хандалт:	http://www.sciencedirect.com/science/article/pii/S2214845022000928
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!