Analyst Coverage and Earnings Management: Evidence from China

Zhao-hua Lan (), Su-sheng Wang (), Tao Yu () and Zhen Yu ()
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Zhao-hua Lan: Harbin Institute of Technology
Su-sheng Wang: Harbin Institute of Technology
Tao Yu: Harbin Institute of Technology
Zhen Yu: Harbin Institute of Technology

Chapter Chapter 111 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 1057-1064 from Springer

Abstract: Abstract Besides information function, security analysts may play external supervision role in corporate governance which has been verified in developed market. Whether it is popular in China is unresolved. Nowadays, security analysts have become more and more important as intermediary in Chinese flourishing capital market. This paper study the relationship of analyst coverage and earnings management, trying to find direct evidence that security analysts’ coverage have restraint effect on managers’ earnings management decisions. The empirical result supports the opinion, and this paper contributes to the corporation governance theory and application.

Keywords: Security analyst; Analyst coverage; Earnings management; Corporate governance (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38442-4_111

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DOI: 10.1007/978-3-642-38442-4_111

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