Nathan Y. Sharp

TL;DR: In this paper, the authors survey 365 analysts and conduct 18 follow-up interviews covering a wide range of topics, including the inputs to analysts' earnings forecasts and stock recommendations, the value of their industry knowledge, the determinants of their compensation, the career benefits of Institutional Investor All-Star status, and the factors they consider indicative of high-quality earnings.

TL;DR: This article examined the impact of religion on financial reporting and found that firms in religious areas are less likely to engage in financial reporting irregularities because prior research links religiosity to reduced acceptance of unethical business practices and because managers in religious area are likely to be more averse to litigation risk.

TL;DR: In this paper, the authors survey 365 analysts and conduct 18 follow-up interviews covering a wide range of topics, including the inputs to analysts' earnings forecasts and stock recommendations, the value of their industry knowledge, the determinants of their compensation, the career benefits of Institutional Investor All-Star status, and the factors they consider indicative of high-quality earnings.

TL;DR: This paper examined the impact of religion on financial reporting and found that firms in religious areas are less likely to engage in financial reporting irregularities because prior prior experience has shown that religious organizations are more likely to report irregularities.

TL;DR: In this paper, the authors use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business strategy using publicly available data and find that the Prospector strategy is more likely to be involved in financial reporting irregularities and generally requires greater audit effort.