Investor Demand for Sell-Side Research

Accounting Review - Tập 92 Số 2 - Trang 123-149 - 2017
Alastair Lawrence1, James Ryans2, Estelle Sun3
1University of California, Berkeley
2London Business School
3Boston University

Tóm tắt

ABSTRACT

We use daily page views of analyst estimates, ratings, and target prices on Yahoo Finance to understand when users seek sell-side analyst research. Demand for this information is most pronounced on days with earnings announcements, management guidance, and All-Star analyst reports. Surprisingly, demand does not increase at Form 10-K and Form 10-Q filings. While the overall demand for analyst estimates is 19.9 percent less than for analyst ratings and target prices, on earnings announcement and management guidance days, this preference is reversed. Moreover, the demand for analyst information substantially trumps that of SEC filings and financial statement information.

JEL Classifications: M41; G14; G24.

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