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Keywords: Analyst forecasts
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–20.
Published: 17 August 2026
..., cross-sectional analysis reveals that the presence of ESG-oriented analysts amplifies the influence of corporate ESG disclosures on analyst forecasts. Originality/value Overall, the findings suggest that ESG information from different sources holds varying levels of importance for analysts...
Includes: Supplementary data
