information intermediaries

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Individuals and groups who obtain, analyse, and interpret information, communicating their findings to others. An example is the analyst who uses the financial statements and other information relating to a company to advise clients whether to buy, hold, or sell the company’s shares. The information intermediary will make use of not only the annual accounts and report, preliminary announcements of profits, and interim financial statements but also any other financial or non-financial information that is available, including that not on the public record, although this could lead to the accusation of insider dealing.

Subjects: Accounting.

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