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Accounting and Business Research Volume 45, 2015 - Issue 3
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Original Articles

The use of intellectual capital information by sell-side analysts in company valuation

Subhash AbhayawansaFaculty of Business and Law, School of Business, Swinburne University of Technology, Hawthorn, AustraliaCorrespondence[email protected]
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Mark AleksanyanAdam Smith Business School, University of Glasgow, Glasgow, UKView further author information
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John BahtsevanoglouFaculty of Business and Law, School of Business, Swinburne University of Technology, Hawthorn, AustraliaView further author information
Pages 279-306 | Published online: 27 Jan 2015

Citations (18)

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Read on this site (2)

Lei Chen, Jo Danbolt & John Holland. (2018) Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’. Accounting Forum 42:3, pages 261-276.
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Xiaomeng Chen, Sue Wright & Hai Wu. (2018) Exploration intensity, analysts’ private information development and their forecast performance. Accounting and Business Research 48:1, pages 77-107.
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Articles from other publishers (16)

Folajimi Ashiru, Emmanuel Adegbite & Franklin Nakpodia. (2023) Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability. Journal of Accounting and Public Policy 42:4, pages 107114.
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Emre Tarim. (2022) Valuations, marketing and uncertainty: a field study of financial analysts and salespeople. Qualitative Research in Financial Markets 14:4, pages 526-549.
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Carol A. Adams & Subhash Abhayawansa. (2022) Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting 82, pages 102309.
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PETR ŠULEŘ, JAKUB HORÁK & ZUZANA ROWLAND. (2021) SALE AND VALUATION OF A PART OF A BUSINESS UNIT IN THE IDENTIFICATION OF OPERATING ASSETS. AD ALTA: Journal of Interdisciplinary Research 11:1, pages 303-309.
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Patric Andersson & Niclas Hellman. (2020) Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. Journal of International Accounting, Auditing and Taxation 41, pages 100354.
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Patric Andersson, Johan Graaf & Niclas Hellman. (2020) Sell-side analysts and corporate acquisitions: case study findings. Qualitative Research in Financial Markets 12:4, pages 437-464.
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Johan Graaf & Gustav Johed. (2020) “Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case. Accounting, Organizations and Society 85, pages 101154.
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Crawford Spence, Mark Aleksanyan, Yuval Millo, Shahed Imam & Subhash Abhayawansa. (2019) Earning the “Write to Speak”: Sell‐Side Analysts and Their Struggle to Be Heard. Contemporary Accounting Research 36:4, pages 2635-2662.
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Burcin Hatipoglu. (2019) The use of publicly available information for human capital analysis: case of three Australian companies. Vie & sciences de l'entreprise N° 207:1, pages 119-137.
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Subhash Abhayawansa, Evangeline Elijido‐Ten & John Dumay. (2018) A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell‐side analysts. Accounting & Finance 59:3, pages 1615-1647.
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Michael I.C. NwoguguMichael I. C. Nwogugu. 2019. Complex Systems, Multi-Sided Incentives and Risk Perception in Companies. Complex Systems, Multi-Sided Incentives and Risk Perception in Companies 341 420 .
John Holland. (2017) The “market for information” – functions, problems and policy proposals. Qualitative Research in Financial Markets 9:3, pages 263-291.
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Niclas Hellman, Patric Andersson & Emelie Fröberg. (2016) The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence . Accounting & Finance 56:1, pages 113-157.
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Subhash Abhayawansa & Mark Aleksanyan. (2018) Inside the Black-Box of Analysts’ Bounded Rationality: A Study of Contexts That Matter. SSRN Electronic Journal.
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Subhash Abhayawansa, Mark Aleksanyan & Suresh Cuganesan. (2017) Conceptualisation of Intellectual Capital in Analystss Narratives: A Performative View. SSRN Electronic Journal.
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Charlene Chen, Sue Wright & Hai Wu. (2012) The Effect of Increasing Intensity of Exploration Activity on Analysts' Forecasts. SSRN Electronic Journal.
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