Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

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TWX66

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Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

Bubaker Khaled
Bubaker Khaled University of Benghazi
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Abstract

This paper examines the impact of the quality of sustainability disclosure (QSD) on the accuracy of analyst’s earnings forecast.The study uses data from 1908 firm-year observations drawn from Egypt stock exchange covering 2009 to 2018. The results show evidence indicates that QSD mitigates information asymmetry by signalling QSD and improving the accuracy of analysts’ forecast.In addition, this studydistinguishes between the quantity and the quality of sustainability disclosure and examine their relationship with the accuracy of analyst forecast. The empirical results confirm that the QVD and its dimensions considered in the study framework give more realistic disclosure picture than quantity does. The results from the additional analysis also confirm the main result.

Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

This paper examines the impact of the quality of sustainability disclosure (QSD) on the accuracy of analyst’s earnings forecast.The study uses data from 1908 firm-year observations drawn from Egypt stock exchange covering 2009 to 2018. The results show evidence indicates that QSD mitigates information asymmetry by signalling QSD and improving the accuracy of analysts’ forecast.In addition, this studydistinguishes between the quantity and the quality of sustainability disclosure and examine their relationship with the accuracy of analyst forecast. The empirical results confirm that the QVD and its dimensions considered in the study framework give more realistic disclosure picture than quantity does. The results from the additional analysis also confirm the main result.

Bubaker Khaled
Bubaker Khaled University of Benghazi

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Bubaker Khaled. 2026. “. Global Journal of Management and Business Research – B: Economic & Commerce GJMBR-B Volume 22 (GJMBR Volume 22 Issue B5): .

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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR Volume 22 Issue B5
Pg. 19- 30
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GJMBR-B Classification: DDC Code: 306.342 LCC Code: HM548
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Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

Bubaker Khaled
Bubaker Khaled University of Benghazi

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