Do analysts and auditors use information in accruals?

Article Abstract:

The identification and communication of information about low-quality earnings to investors by the sell-side analysts and auditors is investigated. Results indicate non-communication of information by the analysts and auditors regarding the future earnings problems associated with high accruals to the investors.

Practice, Disclosure statements (Accounting)

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Do analysts and auditors use information in accruals?

Article Abstract:

The identification and communication of information about low-quality earnings to investors by the sell-side analysts and auditors is investigated. Results indicate non-communication of information by the analysts and auditors regarding the future earnings problems associated with high accruals to the investors.

Disclosure of information

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The relation between corporate financing activities, analystsE forecasts and stock returns

Article Abstract:

The interrelations between company forecasts, corporate financing and stock returns in capital market scenarios are analyzed.

Commercial Banks, Commercial Banking, Business Financing, Financial Forecasting, Forecasting, Methods, Analysis, Management, Evaluation, Stocks, Capital market, Capital markets, Corporations, Stock prices, Company business management, Business forecasting

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