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Academic Journal of Business & Management, 2023, 5(16); doi: 10.25236/AJBM.2023.051621.

Exploration on the Differences between Financial Analysts' Evaluation of Information Disclosure and Financial Reporting Quality


Yonghan Qin, Manhua Yao

Corresponding Author:
Yonghan Qin

Philippine Christian University, Manila, Philippine


Financial analysts play an important role and responsibility in evaluating information disclosure and financial report quality. However, due to differences in personal background, professional knowledge, and experience, financial analysts may have different evaluations of information disclosure and financial reports. This article aimed to explore the differences between financial analysts' evaluation of information disclosure and financial report quality, analyze the differences and problems in these aspects, and provide relevant suggestions. Research has found that the differences among financial analysts mainly focus on understanding and interpreting information disclosure, opinions on key financial information, and differences in quality evaluation indicators and weight settings. Through a survey of 100 financial analysts, it was found that 4 of them had identical understandings and interpretations of information disclosure, accounting for 4%, while 46 of them had completely different understandings and interpretations of information disclosure, accounting for 46%. This article provided suggestions for strengthening the training and standardization of financial analysts, improving guarantee mechanisms and regulatory systems, and strengthening communication and cooperation with enterprises. Understanding the differences between financial analysts' evaluation of information disclosure and financial report quality is of great significance for improving the transparency and quality of financial reports, and strengthening investors' accurate understanding of the company's financial situation.


Financial Analyst, Information Disclosure, Financial Report Quality, Evaluation Differences, Interpretation Difference

Cite This Paper

Yonghan Qin, Manhua Yao. Exploration on the Differences between Financial Analysts' Evaluation of Information Disclosure and Financial Reporting Quality. Academic Journal of Business & Management (2023) Vol. 5, Issue 16: 152-158. https://doi.org/10.25236/AJBM.2023.051621.


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