Chen, L., Danbolt, J. and Holland, J. (2018) Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’. Accounting Forum, 42 (3). pp. 261-276. ISSN 0155-9982
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.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2018 Elsevier. This is an author produced version of a paper subsequently published in Accounting Forum. Uploaded in accordance with the publisher's self-archiving policy. Article available under the terms of the CC-BY-NC-ND licence (https://creativecommons.org/licenses/by-nc-nd/4.0/) |
Keywords: | Analysts; Market for information (MFI); Business models; Soft information; Social context |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 15 Aug 2018 11:31 |
Last Modified: | 25 Nov 2020 14:25 |
Status: | Published |
Publisher: | Elsevier (now published by Taylor & Francis) |
Refereed: | Yes |
Identification Number: | 10.1016/j.accfor.2018.08.002 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:134616 |