Analyst coverage and innovation information manipulation: evidence from listed companies in China

Zhen Li, Panpan Zheng and Huobao Xie

Applied Economics Letters, 2025, vol. 32, issue 15, 2193-2199

Abstract: This study examines the impact of analyst coverage on the strategic innovation information disclosure behaviour of Chinese A-share listed companies from 2011 to 2022. The findings suggest that firms with higher analysts coverage are more likely to manipulate their innovation information, especially positive innovation information manipulation (IIM), during the annual report disclosure process. Heterogeneity analysis suggests that the promotion effect is stronger in firms with high analyst ratings.

Date: 2025
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DOI: 10.1080/13504851.2024.2332559

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