Distracted analysts and earnings management

Thanh Dat Le and Tri Trinh

Finance Research Letters, 2022, vol. 49, issue C

Abstract: This study examines whether firms covered by distracted analysts manage their earnings more intensively. We construct a firm-level measure of analyst distraction based on exogenous attention-grabbing events and find that analyst distraction is positively associated with earnings management. Our findings demonstrate that limited attention from analysts can negatively affect corporate financial reporting quality.

Keywords: Earnings management; Sell-side analysts; Analyst distraction (search for similar items in EconPapers)
JEL-codes: G30 G32 G34 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:49:y:2022:i:c:s1544612322002756

DOI: 10.1016/j.frl.2022.103038

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