What question did this study set out to answer?

The study aims to evaluate the agreement between public accountants and security analysts on the value of information for equity investment decisions.

March 18, 2026The Accounting Review

A Study of the Consensus on Disclosure among Public Accountants and Security Analysts: A Reply.

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MGMichael GibbinsUniversity of Alberta

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Implication

This reply examines the agreement on information value for equity investments among accountants and analysts, suggesting notable differences.

Key Points

The study aims to evaluate the agreement between public accountants and security analysts on the value of information for equity investment decisions.
Reply to previous comments by Professors Chen and Lambert
Analysis of value ratings from public accountants and security analysts
Comparison of mean responses and dispersion patterns between two groups (Group A and Group C)
Group A had higher mean responses for 11 out of 58 information items
Group C had higher mean values for 47 out of 58 items
Observed differences in value ratings were expected but unpredictable in direction.

Cite This Study

Michael Gibbins (1977) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2c0e https://doi.org/10.2308/tar-4498181

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Implication

This reply examines the agreement on information value for equity investments among accountants and analysts, suggesting notable differences.

A Study of the Consensus on Disclosure among Public Accountants and Security Analysts: A Reply.

Discussion

Member takes

Implication

Key Points

Cite This Study

A Study of the Consensus on Disclosure among Public Accountants and Security Analysts: A Reply.

Discussion

Member takes

Implication

Key Points

Cite This Study

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