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European Accounting Review Volume 2, 1993 - Issue 2
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Original Articles

The use and perceived importance of annual reports by investment analysts in the Netherlands

Ruud G. A. Vergoossen Vrije Universiteit Amsterdam
Pages 219-244 | Published online: 28 Jul 2006

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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Thomas Riise Johansen & Thomas Plenborg. (2013) Prioritising disclosures in the annual report. Accounting and Business Research 43:6, pages 605-635.
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Laivi Laidroo & Zana Grigaliuniene. (2012) Testing for asymmetries in price reactions to quarterly earnings announcements on Tallinn, Riga and Vilnius Stock Exchanges during 2000–2009. Baltic Journal of Economics 12:1, pages 61-86.
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Ole-Kristian Hope. (2003) Analyst following and the influence of disclosure components, IPOs and ownership concentration. Asia-Pacific Journal of Accounting & Economics 10:2, pages 117-141.
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Manuel Larrán & William Rees. (2003) Private Disclosure in the Spanish Capital Market: Evidence from Financial Analysts and Investor Relations Directors. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 32:115, pages 116-152.
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Pascal Dumontier & Bernard Raffournier. (2002) Accounting and capital markets: a survey of the European evidence. European Accounting Review 11:1, pages 119-151.
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Begoña Giner Inchausti, Carmelo Reverte Maya & Miguel Arce Gisbert. (2002) El Papel del Análisis Fundamental en la Investigación del Mercado de Capitales: Análisis Crítico de su Evolución. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 31:114, pages 1111-1150.
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Richard G. Barker. (1999) The role of dividends in valuation models used by analysts and fund managers. European Accounting Review 8:2, pages 195-218.
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Niclas Hellman. (1996) What causes investor action?. European Accounting Review 5:4, pages 671-691.
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Ruud G. A. Vergoossen. (1996) Accounting changes and the use of financial statements: a study among investment analysts. European Accounting Review 5:1, pages 156-159.
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Gaétan Breton & RichardJ. Taffler. (1995) Creative Accounting and Investment Analyst Response. Accounting and Business Research 25:98, pages 81-92.
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Articles from other publishers (46)

Estibaliz Goicoechea, Fernando Gómez-Bezares & José Vicente Ugarte. (2021) Improving Audit Reports: A Consensus between Auditors and Users. International Journal of Financial Studies 9:2, pages 25.
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Sylvain Durocher & Anne Fortin. (2021) Financial statement users’ institutional logic. Journal of Accounting and Public Policy 40:2, pages 106819.
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Dimu Ehalaiye, Fawzi Laswad, Nives Botica Redmayne, Warwick Stent & Lei Cai. (2018) Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users. Australian Accounting Review 30:1, pages 52-64.
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Mostafa Kayed Mohamed, Alessandra Allini, Luca Ferri & Annamaria Zampella. (2019) Investors’ perception on the usefulness of management report disclosures. Meditari Accountancy Research 27:6, pages 893-920.
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Matthew Bamber, Kevin McMeeking & Nikola Petrovic. (2018) Mandatory Financial Reporting Processes and Outcomes. The International Journal of Accounting 53:3, pages 227-245.
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Mariano L. M. Heyden, Jatinder S. Sidhu & Henk W. Volberda. (2015) The Conjoint Influence of Top and Middle Management Characteristics on Management Innovation. Journal of Management 44:4, pages 1505-1529.
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Martin Širůček & Martin Surovec. (2017) USING OF P/E AND P/BV INDICATORS BY BUILDING A STOCK PORTFOLIO. Acta academica karviniensia 17:2, pages 73-87.
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Epameinondas Katsikas, Francesca Manes Rossi & Rebecca L. OrelliEpameinondas Katsikas, Francesca Manes Rossi & Rebecca L. Orelli. 2017. Towards Integrated Reporting. Towards Integrated Reporting 65 94 .
Yutao Wang. (2016) Public Information, Private Information, and Financial Analysts’ Forecasts*. China Accounting and Finance Review 18:3.
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Pallab Kumar Biswas & Swapan Kumar Bala. (2015) Usefulness of corporate annual reports to individual investors in Bangladesh. International Journal of Disclosure and Governance 13:2, pages 97-116.
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Pier Luigi Marchini & Carlotta D'Este. (2016) Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?. FINANCIAL REPORTING:2, pages 55-94.
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Hanna Skorczynska & Rosa Giménez-Moreno. (2016) Variation in Letters to Shareholders from British, Polish and Spanish Companies - A Comparative Study. Journal of Intercultural Communication 16:1, pages 1-16.
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Laivi Laidroo & Nele Tamme. 2016. Business Challenges in the Changing Economic Landscape - Vol. 1. Business Challenges in the Changing Economic Landscape - Vol. 1 147 166 .
Pallab Kumar Biswas & Swapan Kumar Bala. (2014) General investors’ views of information sources in Bangladesh. International Journal of Disclosure and Governance 12:4, pages 284-299.
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Martin Širůček & Lukáš Křen. (2015) Application of Markowitz Portfolio Theory by Building Optimal Portfolio on the US Stock Market. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63:4, pages 1375-1386.
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Thomas Jeanjean, Hervé Stolowy, Michael Erkens & Teri Lombardi Yohn. (2014) International evidence on the impact of adopting English as an external reporting language. Journal of International Business Studies 46:2, pages 180-205.
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Richard Barker & Shahed Imam. 2015. Wiley Encyclopedia of Management. Wiley Encyclopedia of Management 1 4 .
Azhar Abdul Rahman, Mohd Diah Hamdan & Mohd Azhar Ibrahim. (2014) The Use of Graphs in Malaysian Companies’ Corporate Reports: A Longitudinal Study. Procedia - Social and Behavioral Sciences 164, pages 653-666.
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Debby Van Geyt, Philippe Van Cauwenberge & Heidi Vander Bauwhede. (2014) Does high-quality corporate communication reduce insider trading profitability?. International Review of Law and Economics 37, pages 1-14.
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Chunhui Liu, Lee Jian Yao, Choon Ling Sia & Kwok Kee Wei. (2013) The impact of early XBRL adoption on analysts’ forecast accuracy - empirical evidence from China. Electronic Markets 24:1, pages 47-55.
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Chunhui Liu, Tawei Wang & Lee J. Yao. (2014) XBRL’s impact on analyst forecast behavior: An empirical study. Journal of Accounting and Public Policy 33:1, pages 69-82.
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Subhash Abhayawansa & James Guthrie. (2012) Intellectual capital information and stock recommendations: impression management?. Journal of Intellectual Capital 13:3, pages 398-415.
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Susanne Arvidsson. (2012) The corporate communication process between listed companies and financial analysts. Corporate Communications: An International Journal 17:2, pages 98-112.
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Elizabeth de Groot, Hubert Korzilius, Marinel Gerritsen & Catherine Nickerson. (2011) There's No Place Like Home: UK-Based Financial Analysts' Response to Dutch-English and British-English Annual Report Texts. IEEE Transactions on Professional Communication 54:1, pages 1-17.
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Thomas Jeanjean, Cédric Lesage & Hervé Stolowy. (2010) Why do you speak English (in your annual report)?. The International Journal of Accounting 45:2, pages 200-223.
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Sylvain Durocher. (2009) The future of interpretive accounting research. Qualitative Research in Accounting & Management 6:3, pages 137-159.
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Mark Clatworthy & Michael John Jones. (2008) Overseas equity analysis by UK analysts and fund managers. The British Accounting Review 40:4, pages 337-355.
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Jeaneth Johansson. (2007) Sell‐side analysts' creation of value – key roles and relational capital. Journal of Human Resource Costing & Accounting 11:1, pages 30-52.
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Azhar Abdul Rahman. (2007) The perceived importance of selected disclosure items to accountants in Malaysia. Corporate Ownership and Control 4:2, pages 281-291.
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Raf Orens & Nadine Lybaert. (2007) Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst. The International Journal of Accounting 42:3, pages 237-271.
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Niclas Hellman. (2005) Can we expect institutional investors to improve corporate governance?. Scandinavian Journal of Management 21:3, pages 293-327.
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Ole‐Kristian Hope. (2003) Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin. Journal of International Financial Management & Accounting 14:3, pages 218-248.
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Ole‐Kristian Hope. (2003) Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study. Journal of Accounting Research 41:2, pages 235-272.
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Sofia Bildstein-Hagberg. (2003) Staging information—financial analysis and the (up)setting of market scenes. International Review of Financial Analysis 12:4, pages 435-451.
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Michael Stubenrath. 2002. Networks. Networks 141 165 .
John Flower & Gabi EbbersJohn Flower & Gabi Ebbers. 2002. Global Financial Reporting. Global Financial Reporting 651 669 .
Azhar Abdul Rahman. (2001) The Use and Perceived Importance of Annual Reports by Accountants in the Service Industry in Malaysia. Asian Review of Accounting 9:2, pages 117-128.
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R.G.A. Vergoossen. (1997) Changes in accounting policies and investment analysts' fixation on accounting figures. Accounting, Organizations and Society 22:6, pages 589-607.
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Edgar Loew & Michelle Elodie Schröder. (2021) Disclosure Quality on Covid-19 of European Banks in Half-Year and Year-End Financial Statements 2020. SSRN Electronic Journal.
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Ole-Kristian Hope. (2003) Analyst Following and the Influence of Disclosure Components, IPOs and Ownership Concentration. SSRN Electronic Journal.
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Ole-Kristian Hope. (2003) Firm-level Disclosures and the Relative Roles of Culture and Legal Origin. SSRN Electronic Journal.
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Ole-Kristian Hope. (2003) Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study. SSRN Electronic Journal.
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Pallab Kumar Biswas & Swapan Kumar Bala. (2014) Usefulness of Corporate Annual Reports to Individual Investors in Bangladesh. SSRN Electronic Journal.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
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Vicky Cole, Diane Breesch & Joël Branson. (2009) Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study. SSRN Electronic Journal.
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Thomas Jeanjean, Cédric Lesage & Hervé Stolowy. (2008) Why do You Speak English (in Your Annual Report)?. SSRN Electronic Journal.
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