Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’

Lei Chen, Jo Danbolt and John Holland

Accounting Forum, 2018, vol. 42, issue 3, 261-276

Abstract: Although developments in the sell-side analyst literature have revealed the role of intellectual capital (IC) in analysts’ work, the whole information intermediation progress of IC remains a “black box”. This paper develops an analyst information intermediation model, illustrating how ‘soft’ information changes through analyst acquisition, processing and disclosure of information. Bourdieu’s ideas of habitus, field and capital are used to develop our explanation of the analyst information intermediation model. We argue that the combination of empirical evidence and theoretical explanation provides a new and more comprehensive way to improve understanding of the role of analysts within knowledge and social contexts.

Date: 2018
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:42:y:2018:i:3:p:261-276

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DOI: 10.1016/j.accfor.2018.08.002

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