This study examines the association between companies’ recognised intangible information (if any) and analyst following. It extends prior research by examining the association in a cross-country setting and considering the effects of legal origin. To test the hypothesis in this study, I use a sample of 7,233 entity/year observations related to publicly listed companies across ten countries for the years 2004-2006. After controlling for other factors affecting analyst activity, this study finds that the association between analyst following and reported intangibles is impacted by legal origin. Analyst following is higher in civil law countries; and when intangible assets are recognised on the balance sheet, or research and development expense is included in the income statement, the analyst following increase is greater for companies from civil law countries than for those from common law countries. The findings suggest that civil law companies recognising intangibles provide greater opportunity for analysts to make a contribution to investors than their common law counterparts.