Analyst coverage and earnings management: Evidence from China

論文翻譯標題: 分析師關注對中國企業盈餘管理的影響
  • 張 岱

學生論文: Master's Thesis

摘要

Previous studies have documented security analysts’ potential role in corporate governance specifically their influences on earnings management activities However most studies focus on the developed markets which usually have better information environment than the developing markets This study examines security analysts’ role in public firms’ earnings management behavior in China the world’s largest developing market Using unsigned measurement of earnings management I find that the more analyst coverage exists the less overall tendency of earnings management firms have Moreover splitting the sample by managed earnings’ directions I document that analysts in China stock market have higher curbing effectiveness of positive earnings management than that of negative earnings management These results provide incremental evidence to what affect earnings management behavior of China’s public firms and it strengthen our understanding towards the external governance role of analyst coverage
獎項日期2015 二月 2
原文English
監督員Ping-Hsun Huang (Supervisor)

引用此

Analyst coverage and earnings management: Evidence from China
岱, 張. (Author). 2015 二月 2

學生論文: Master's Thesis