Keywords: Asymmetric information
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Journal Articles
Journal of Accounting Literature 1–18.
Published: 22 July 2026
... Asymmetric information Earnings Management guidance Analyst forecasts Diligence Objectivity Quality Accuracy Hausman specification test Wald test Bayesian Market efficiency Big data in finance K22 M41 G12 G14 G24 C23 C26 The U.S. Financial Industry Regulatory Authority (FINRA...
Journal Articles
Journal Articles
Journal of Accounting Literature (2025) 47 (1): 1–30.
Published: 03 November 2023
...Rajeev R. Bhattacharya; Mahendra R. Gupta Purpose The authors provide a general framework of behavior under asymmetric information and develop indices of diligence, objectivity and quality by an analyst and analyst firm about a studied firm, and relate them to the accuracy of its forecasts...

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