Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

1
Bubaker Khaled
Bubaker Khaled
1 University of Benghazi

Send Message

To: Author

GJMBR Volume 22 Issue B5

Article Fingerprint

ReserarchID

TWX66

Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast Banner

AI TAKEAWAY

The objective of our study was to evaluate, in a population of Togolese People Living With HIV(PLWHIV), the agreement between three scores derived from the general population namely the Framingham score, the Systematic Coronary Risk Evaluation (SCORE), the evaluation of the cardiovascular risk (CVR) according to the World Health Organization.
  • English
  • Afrikaans
  • Albanian
  • Amharic
  • Arabic
  • Armenian
  • Azerbaijani
  • Basque
  • Belarusian
  • Bengali
  • Bosnian
  • Bulgarian
  • Catalan
  • Cebuano
  • Chichewa
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Corsican
  • Croatian
  • Czech
  • Danish
  • Dutch
  • Esperanto
  • Estonian
  • Filipino
  • Finnish
  • French
  • Frisian
  • Galician
  • Georgian
  • German
  • Greek
  • Gujarati
  • Haitian Creole
  • Hausa
  • Hawaiian
  • Hebrew
  • Hindi
  • Hmong
  • Hungarian
  • Icelandic
  • Igbo
  • Indonesian
  • Irish
  • Italian
  • Japanese
  • Javanese
  • Kannada
  • Kazakh
  • Khmer
  • Korean
  • Kurdish (Kurmanji)
  • Kyrgyz
  • Lao
  • Latin
  • Latvian
  • Lithuanian
  • Luxembourgish
  • Macedonian
  • Malagasy
  • Malay
  • Malayalam
  • Maltese
  • Maori
  • Marathi
  • Mongolian
  • Myanmar (Burmese)
  • Nepali
  • Norwegian
  • Pashto
  • Persian
  • Polish
  • Portuguese
  • Punjabi
  • Romanian
  • Russian
  • Samoan
  • Scots Gaelic
  • Serbian
  • Sesotho
  • Shona
  • Sindhi
  • Sinhala
  • Slovak
  • Slovenian
  • Somali
  • Spanish
  • Sundanese
  • Swahili
  • Swedish
  • Tajik
  • Tamil
  • Telugu
  • Thai
  • Turkish
  • Ukrainian
  • Urdu
  • Uzbek
  • Vietnamese
  • Welsh
  • Xhosa
  • Yiddish
  • Yoruba
  • Zulu

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 study distinguishes 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.

Article content is being processed or not available yet.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Bubaker Khaled. 2026. \u201cQuality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast\u201d. Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 22 (GJMBR Volume 22 Issue B5): .

Download Citation

Enhanced Alt Text:.
Issue Cover
GJMBR Volume 22 Issue B5
Pg. 19- 30
Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
Classification
GJMBR-B Classification: DDC Code: 306.342 LCC Code: HM548
Version of record

v1.2

Issue date

November 4, 2022

Language

English

Experiance in AR

The methods for personal identification and authentication are no exception.

Read in 3D

The methods for personal identification and authentication are no exception.

Article Matrices
Total Views: 1554
Total Downloads: 13
2026 Trends
Research Identity (RIN)
Related Research

Article in Review

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 study distinguishes 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.

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]
×

This Page is Under Development

We are currently updating this article page for a better experience.

Request Access

Please fill out the form below to request access to this research paper. Your request will be reviewed by the editorial or author team.
X

Quote and Order Details

Contact Person

Invoice Address

Notes or Comments

This is the heading

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

High-quality academic research articles on global topics and journals.

Quality of Sustainability Disclosure, Signalling Theory, and Analyst Forecast

Bubaker Khaled
Bubaker Khaled University of Benghazi

Research Journals