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Record W3124020680 · doi:10.1177/0148558x11401214

Do Analysts’ Notes Provide New Information?

2011· article· en· W3124020680 on OpenAlexaff
Gus De Franco, Ole‐Kristian Hope

Bibliographic record

VenueJournal of Accounting Auditing & Finance · 2011
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsUniversity of Toronto
Fundersnot available
KeywordsEarningsAccountingCapital marketStock marketBusinessStock (firearms)Product (mathematics)Actuarial scienceFinanceEngineeringHistory

Abstract

fetched live from OpenAlex

This paper systematically studies analysts’ notes, an important form of analyst disclosure not previously studied in the literature. Analyst notes are written disclosures that represent a product of sell-side analysts’ daily effort and provide a vehicle for analysts to communicate their information and analysis in far more detail than a summary forecast or recommendation. We provide strong evidence that analyst notes are informative for capital market participants. Specifically, we find both statistically significant and economically meaningful stock market reactions to analysts’ notes. This result holds after controlling for numerous major firm disclosures (earnings announcements, quantitative and qualitative management forecasts, conference calls, and press releases) and previously documented analyst disclosures (forecasts, recommendations, and reports).

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.018
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch, Meta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.680
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.018
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0010.009
Open science0.0010.000
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.015
GPT teacher head0.213
Teacher spread0.198 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designNot applicable
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations31
Published2011
Admission routes1
Has abstractyes

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