4 datasets found

International accounting harmonization aims to improve financial reporting quality in order to enhance its usefulness. In this context, we study the usefulness and the...

We study whether the financial analysts' concern to maintain good relationships with firms' managers in order to preserve their access to 'soft' qualitative...

We study whether financial analysts' concern for preserving good relationships with firms' managers motivates them to issue pessimistic or optimistic forecasts. Based...

This dissertation is made of three distinct chapters. In the first chapter, we introduce a new measure of herding that allows for tracking dynamics of individual...