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Analyst Coverage and Earnings Management: Evidence from China

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • 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)

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.

Suggested Citation

  • Zhao-hua Lan & Su-sheng Wang & Tao Yu & Zhen Yu, 2013. "Analyst Coverage and Earnings Management: Evidence from China," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 1057-1064, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-38442-4_111
    DOI: 10.1007/978-3-642-38442-4_111
    as

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