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Financial analysts' information search in the assessment of corporate earning power

Accounting Organizations and SocietyPublished 1 January 1984
Stanley F. Biggs
Citations63
SJR quartileQ1
SJR score2.12
SNIP2.48

Abstract

Verbal protocol analysis was used to trace the information search behavior of eleven financial analysts involved in assessing the earning power of five companies. The information available was ten years' data from the three primary financial statements. Two search strategies (problem spaces) were used by the subjects. These two strategies partially explained the subject's final choice of the company with the greatest earning power. The subjects revealed considerable similarily on the amount and type of information searched. Discussion of results included implications for future research.

Keywords

Decision SciencesBusiness, Management and Accounting