Information content of pre-earnings disclosures made by analysts.

• Main Authors: Foo, Sin Ju., Low, Kay Ngee., Tan, Yi Fern.
• Other Authors: Asheq Razaur Rahman
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/9624
• Institution: Nanyang Technological University

Motivated by conflicting research on the complimentary and substitutive association between analysts’ information and earnings, we aim to investigate the association between these competing information sources. We found no substitutive association, even with analysts’ uncertainty during the pre-disc...