Analysts

Political contributions and analyst behavior

Review of Accounting Studies 2016, 21(1): 37–88

with Danling Jiang and Alok Kumar

Republican analysts are more conservative in their research output.

Political ideology brain

Key takeaways

The research question

Financial analysts are supposed to be objective. Their forecasts should reflect company fundamentals, not personal political views. But do political beliefs leak into professional judgments?

We match analysts' political contributions (a revealed preference for political ideology) to their earnings forecasts and stock recommendations.

What we found

Political ideology predicts analyst behavior in measurable ways. Analysts who donate to Republican candidates are more optimistic about firms led by Republican executives. The reverse is true for Democratic analysts.

This in-group favoritism extends to stock recommendations. Analysts are more likely to issue buy recommendations for firms led by executives who share their political orientation.

Implications

Objectivity is harder to achieve than we might assume. Even professionals trained to analyze numbers are influenced by their political worldview. Investors should consider the potential for partisan bias in the research they consume.

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