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Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

2003· article· en· 1,219 citations· W3124397182 on OpenAlex· 10.1111/1475-679x.00102

Why is this work in the frame?

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

Canadian affiliationAn author listed a Canadian institution. This is the only route the usual frame has.

Classifier prediction

metacan-v1-d91a1de5be90

Predictions imitate two machine teachers. Scores are not calibrated prevalence probabilities.

Classifier candidate
MetaresearchObservationalTheoretical or conceptualNot applicable
Classifier consensus
Observational
Teacher imitation scores

Codex

Observational0.707
Other design0.531
Theoretical or conceptual0.027
Metaresearch0.013
Simulation or modelling0.004
Bibliometrics0.003
Scholarly communication0.003
Open science0.002
Not applicable0.001
Science and technology studies0.001
Research integrity0.000
Case report0.000
Bench or experimental0.000
Randomized trial0.000
Qualitative0.000
Meta-analysis0.000
Non-randomized trial0.000
Meta-epidemiology (narrow)0.000
Meta-epidemiology (broad)0.000
Systematic review0.000

Gemma

Observational0.712
Not applicable0.383
Metaresearch0.240
Research integrity0.033
Simulation or modelling0.005
Scholarly communication0.004
Bibliometrics0.002
Theoretical or conceptual0.001
Open science0.001
Case report0.000
Qualitative0.000
Science and technology studies0.000
Non-randomized trial0.000
Randomized trial0.000
Systematic review0.000
Bench or experimental0.000
Meta-epidemiology (broad)0.000
Meta-analysis0.000
Meta-epidemiology (narrow)0.000

Machine scores (provisional)

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

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.

Opus teacher head0.048
GPT teacher head0.372
Teacher spread
0.324 how far apart the two teachers sit on this one work
Validation status
score_only:v0-immature-baseline verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Abstract

Abstract Using a sample from 22 countries, I investigate the relations between the accuracy of analysts' earnings forecasts and the level of annual report disclosure, and between forecast accuracy and the degree of enforcement of accounting standards. I document that firm‐level disclosures are positively related to forecast accuracy, suggesting that such disclosures provide useful information to analysts. I construct a comprehensive measure of enforcement and find that strong enforcement is asso…

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.