... governance substitutes for CSR disclosure in improving analyst forecast precision, thus supporting a comprehensive view of corporate governance that encompasses disclosure. Finally, results also suggest that CSR disclosure, through its effect on governance and analyst following, has an indirect influence...

...Sulaiman Mouselli; Khaled Hussainey Purpose – The purpose of this paper is to examine the impact of a firm’s corporate governance (CG) mechanisms on the number of financial analysts following UK firms. The potential effect of the number of analysts following firms in the UK on the association...