Peer effects among financial analysts
Truc Thuc Do & Huai Zhang - Contemporary Accounting Research
We document peer effects among financial analysts by examining the effect of turnovers of star analysts on incumbent analysts.
Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP
Wen Li & Huai Zhang - Journal of Accounting, Auditing & Finance
We show that the elimination of the 20-F reconciliation imposes costs on financial analysts.
The six elements of a great annual report
Quality disclosure and transparency are essential to properly assess a company. Investors and other stakeholders like employees, customers, creditors and the general public would otherwise be left in the dark about company performance and prospects.
Taking a Balanced Perspective on AGO's Findings
Singapore government agencies appear to be taking the rap once again in press reports for the lapses uncovered by the Auditor-General’s Office (AGO) in its selective audit of processes and operations, which checks..