The disclosure practices of companies are measured through the properties of
analyst earnings forecasts - analyst following, analyst forecast error and analyst
forecast dispersion.The disclosure practices of the sample companies are measured through the
properties of analyst earnings forecasts as per Lang and Lundholm。The
disclosure variables are defined as follows. Analyst following (FOLLOW) is the
number of analysts providing earnings forecasts of the company during the fiscal year.
Forecast error (ERROR) is the absolute value of average forecast earnings per share
less actual earnings per share all divided by actual earnings per share. Forecast
dispersion (DISPER) is the standard deviation of earnings per share forecasts divided
by the absolute value of actual earnings per share.
这句话中的Analyst following (FOLLOW)是什么意思？