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Monitoring and corporate disclosure: Evidence from a natural experiment

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Cited by:

  1. Leye Li & Louise Yi Lu & Dongyue Wang, 2022. "External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1421-1460, April.
  2. Jankensgård, Håkan, 2018. "Between a rock and a hard place: New evidence on the relationship between ownership and voluntary disclosure," International Review of Financial Analysis, Elsevier, vol. 56(C), pages 281-291.
  3. Abhishek Srivastav & Francesco Vallascas, 2022. "Small Business Lending and Regulation for Small Banks," Management Science, INFORMS, vol. 68(10), pages 7742-7760, October.
  4. Balachandran, Balasingham & Duong, Huu Nhan & Luong, Hoang & Nguyen, Lily, 2020. "Does takeover activity affect stock price crash risk? Evidence from international M&A laws," Journal of Corporate Finance, Elsevier, vol. 64(C).
  5. Wolfgang Breuer & Andreas Knetsch & Astrid Juliane Salzmann, 2020. "What Does It Mean When Managers Talk About Trust?," Journal of Business Ethics, Springer, vol. 166(3), pages 473-488, October.
  6. Nico Lehmann, 2019. "Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage," Journal of Accounting Research, Wiley Blackwell, vol. 57(3), pages 721-761, June.
  7. Adhikari, Binay K., 2016. "Causal effect of analyst following on corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 41(C), pages 201-216.
  8. Lili Ren & Chunling Li & Ruijun Zhang & Runsen Yuan & Nosherwan Khaliq, 2023. "Customer Concentration and Information Transparency: Evidence From China," SAGE Open, , vol. 13(4), pages 21582440231, November.
  9. Bae, Jihun & Joo, Jeong Hwan & Yu, Jaeyoon, 2023. "CEO succession planning and market reactions to CEO turnover announcements," Finance Research Letters, Elsevier, vol. 58(PA).
  10. Mahmoud Delshadi & Mahmoud Hosseinniakani & Zabihollah Rezaee, 2023. "Does options trading deter real activities manipulation?," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 673-699, August.
  11. Zaman, Rashid & Atawnah, Nader & Baghdadi, Ghasan A. & Liu, Jia, 2021. "Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct," Journal of Corporate Finance, Elsevier, vol. 70(C).
  12. Keming Li, 2021. "The effect of option trading," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 7(1), pages 1-32, December.
  13. Zhongwei Huang & Thomas Jeanjean & Daphne Lui, 2023. "Analyst independence and earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 598-621, March.
  14. Zvi Singer & Jing Zhang, 2022. "Do companies try to conceal financial misstatements through auditor shopping?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 140-180, January.
  15. Mason, Paul & Stegemoller, Mike, 2022. "The importance of target information in the acquisition of privately held firms," Journal of Corporate Finance, Elsevier, vol. 77(C).
  16. Meng, Yifan & Yang, Mo & Li, Weiping, 2024. "Skilled analysts and earnings management in Chinese listed companies," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 227-243.
  17. Luong, Thanh Son & Qiu, Buhui & Wu, Yi (Ava), 2021. "Does it pay to be socially connected with wall street brokerages? Evidence from cost of equity," Journal of Corporate Finance, Elsevier, vol. 68(C).
  18. Walid Ben‐Amar & Mohamed Chelli, 2018. "What drives voluntary corporate water disclosures? The effect of country‐level institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1609-1622, December.
  19. Ole-Kristian Hope & Wuyang Zhao, 2018. "Market reactions to the closest peer firm’s analyst revisions," Accounting and Business Research, Taylor & Francis Journals, vol. 48(4), pages 345-372, June.
  20. Guo, Bing & Pérez-Castrillo, David & Toldrà-Simats, Anna, 2019. "Firms’ innovation strategy under the shadow of analyst coverage," Journal of Financial Economics, Elsevier, vol. 131(2), pages 456-483.
  21. Rui Wang, 2021. "The attention of long‐term institutional investors and timely loss recognition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1596-1629, October.
  22. Amiyatosh Purnanandam & Uday Rajan, 2018. "Growth Option Exercise and Capital Structure [Illiquidity and stock returns: cross-section and time series effects]," Review of Finance, European Finance Association, vol. 22(1), pages 177-206.
  23. Yusen Dong & Pengcheng Ma & Lanzhu Sun & Daniel Han Ming Chng, 2024. "Goodwill Hunting: Why and When Ultimate Controlling Owners Affect Their Firms’ Corporate Social Responsibility Performance," Journal of Business Ethics, Springer, vol. 193(3), pages 535-553, September.
  24. Michelle L. Zorn & Christine Shropshire & John A. Martin & James G. Combs & David J. Ketchen Jr., 2017. "Home Alone: The Effects of Lone-Insider Boards on CEO Pay, Financial Misconduct, and Firm Performance," Strategic Management Journal, Wiley Blackwell, vol. 38(13), pages 2623-2646, December.
  25. Houdou Basse Mama & Alexander Bassen, 2017. "Neglected disciplinary effects of investor relations: evidence from corporate cash holdings," Journal of Business Economics, Springer, vol. 87(2), pages 221-261, February.
  26. To, Thomas Y. & Navone, Marco & Wu, Eliza, 2018. "Analyst coverage and the quality of corporate investment decisions," Journal of Corporate Finance, Elsevier, vol. 51(C), pages 164-181.
  27. Sun, Zhennan & Du, Qunyang & Du, Anna Min & Li, Zhongyuan & Yang, Tianle, 2024. "The information environment and ecological environment perspectives: Capital market openness and firm ESG rating divergence," Research in International Business and Finance, Elsevier, vol. 71(C).
  28. Jin Kyung Choi & Rebecca N. Hann & Musa Subasi & Yue Zheng, 2020. "An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2615-2648, December.
  29. Nicholas Guest & Jaewoo Kim, 2024. "The media response to a loss of analyst coverage," Review of Accounting Studies, Springer, vol. 29(4), pages 3752-3787, December.
  30. Xu, Nianhang & Chen, Qinyuan & Xu, Yan & Chan, Kam C., 2016. "Political uncertainty and cash holdings: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 276-295.
  31. Hao, (Grace) Qing & Li, Keming, 2022. "Options trading and earnings management: Evidence from the penny pilot program," Journal of Corporate Finance, Elsevier, vol. 77(C).
  32. Hongyan Geng & Maoyong Cheng & Junrui Zhang, 2021. "Effects of wealth management products on bank risk in China: The role of audit committee effectiveness," Pacific Economic Review, Wiley Blackwell, vol. 26(5), pages 575-616, December.
  33. Cheng, Maoyong & Qu, Yang, 2020. "Does bank FinTech reduce credit risk? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 63(C).
  34. Le, Thanh Dat & Trinh, Tri, 2022. "Distracted analysts and earnings management," Finance Research Letters, Elsevier, vol. 49(C).
  35. Tanja Klettke & Carsten Homburg & Sebastian Gell, 2015. "How to Measure Analyst Forecast Effort," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 129-146, May.
  36. Gao, Zhan & Quan, Xiaofeng & Xu, Xingmei, 2022. "Under watchful eyes: Analyst site visits and firm earnings management," International Review of Financial Analysis, Elsevier, vol. 83(C).
  37. Tao Chen & Shinichi Kamiya & Pingyi Lou & Andreas Milidonis, 2023. "Analyst coverage, executive compensation and corporate risk‐taking: Evidence from property–casualty insurance firms," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(4), pages 899-939, December.
  38. Li, Keming, 2020. "Does Information Asymmetry Impede Market Efficiency? Evidence from Analyst Coverage," Journal of Banking & Finance, Elsevier, vol. 118(C).
  39. Bradley, Daniel & Gokkaya, Sinan & Liu, Xi & Xie, Fei, 2017. "Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 179-206.
  40. Gao, Kaijuan & Lin, Wanfa & Yang, Li & Chan, Kam C., 2020. "The impact of analyst coverage and stock price synchronicity: Evidence from brokerage mergers and closures✰," Finance Research Letters, Elsevier, vol. 33(C).
  41. Björn Imbierowicz & Daniel Streitz, 2024. "Financial debt contracting and managerial agency problems," Financial Management, Financial Management Association International, vol. 53(1), pages 99-118, March.
  42. Dang, Chongyu & Foerster, Stephen & Li, Zhichuan (Frank) & Tang, Zhenyang, 2021. "Analyst talent, information, and insider trading," Journal of Corporate Finance, Elsevier, vol. 67(C).
  43. Guanming He & Helen Mengbing Ren, 2024. "Derivative disclosures and managerial opportunism," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 44(3), pages 384-419, March.
  44. Marcet, Francisco, 2017. "Analyst coverage network and stock return comovement in emerging markets," Emerging Markets Review, Elsevier, vol. 32(C), pages 1-27.
  45. Tree, David & Wang, Dilin & Frischmann, Peter J., 2024. "Differential responses to tax regulation: The case of Schedule UTP," Advances in accounting, Elsevier, vol. 66(C).
  46. DeBoskey, D.G. & Luo, Yan & Wang, Jeff J., 2018. "Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 8-19.
  47. Marco Navone & Thomas To, 2020. "Corporate watchdogs," Financial Management, Financial Management Association International, vol. 49(4), pages 925-947, December.
  48. Nguyen, Lan Thi Mai & Cheong, Chee Seng & Zurbruegg, Ralf, 2022. "The heterogeneous impact of industry concentration on analyst performance," Advances in accounting, Elsevier, vol. 59(C).
  49. Chan, Konan & Guo, Re-Jin J. & Wang, Yanzhi A. & Yang, Hsiao-Lin, 2022. "Organization capital and analyst coverage," Journal of Empirical Finance, Elsevier, vol. 69(C), pages 81-105.
  50. Akyol, Ali C. & Qian, Yiming & Yu, Frank, 2023. "How do experienced analysts improve price efficiency?," Journal of Banking & Finance, Elsevier, vol. 149(C).
  51. Allen, Arthur & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang, 2016. "Analyst coverage and corporate tax aggressiveness," Journal of Banking & Finance, Elsevier, vol. 73(C), pages 84-98.
  52. Wang, Zhen & Sun, Lei & John Wei, K.C., 2020. "Does competition induce analyst effort? evidence from a natural experiment of broker mergers," Journal of Banking & Finance, Elsevier, vol. 119(C).
  53. Karen Schnatterly & Felipe Calvano & John P. Berns & Chaoqun Deng, 2021. "The effects of board expertise‐risk misalignment and subsequent strategic board reconfiguration on firm performance," Strategic Management Journal, Wiley Blackwell, vol. 42(11), pages 2162-2191, November.
  54. Liu, Beibei & Tan, Keqi & Wong, Sonia M.L. & Yip, Rita W.Y., 2022. "Intra-industry information transfer in emerging markets: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 140(C).
  55. Nguyen, Lan Thi Mai & Cheong, Chee Seng & Zurbruegg, Ralf, 2021. "Brokerage M&As and the peer effect on analyst forecast accuracy," International Review of Financial Analysis, Elsevier, vol. 73(C).
  56. Theodore E. Christensen & Enrique Gomez & Matthew Ma & Jing Pan, 2021. "Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment," Review of Accounting Studies, Springer, vol. 26(1), pages 172-217, March.
  57. Jiaying Fan & Kai Wang & Lidong Wu, 2023. "Monitoring the Type I Agency Problem or the Type II Agency Problem? Directors Appointed by Non-State Shareholders and the CEO Turnover–Performance Sensitivity," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 59(7), pages 2160-2189, May.
  58. David H. Solomon & Eugene Soltes, 2021. "Is “Not Guilty” the Same as “Innocent”? Evidence from SEC Financial Fraud Investigations," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 18(2), pages 287-327, June.
  59. Nicholas Hallman & John S. Howe & Wei Wang, 2023. "Analyst coverage and syndicated lending," Review of Accounting Studies, Springer, vol. 28(3), pages 1531-1569, September.
  60. Hou, Jianlei & Zhao, Shangmei & Yang, Haijun, 2020. "Individual analysts, stock return synchronicity and information efficiency," International Review of Financial Analysis, Elsevier, vol. 71(C).
  61. Liu, Xiaofeng & Feng, Hua & Tian, Gaoliang & Zhang, Ting, 2024. "Environmental legal institutions and management earnings forecasts: Evidence from the establishment of environmental courts in China," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 545-573.
  62. Ye, Yongwei & Zeng, Lin & Tao, Yunqing & Yun, Feng, 2023. "Tax authority monitoring and corporate information disclosure quality in China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  63. Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022. "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, vol. 78(C), pages 554-571.
  64. Davis, Frederick & Khadivar, Hamed, 2024. "Accrual and real earnings management by rumored takeover targets," International Review of Financial Analysis, Elsevier, vol. 92(C).
  65. Ashrafee Tanvir Hossain & Lawrence Kryzanowski & Xiao Bing Ma, 2020. "U.S. Political Corruption And Loan Pricing," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 43(3), pages 459-489, August.
  66. He, Feng & Guo, Xinyao & Yue, Pengpeng, 2024. "Media coverage and corporate ESG performance: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 91(C).
  67. Alex Young, 2018. "Do analysts affect bad news timeliness?," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 171-189, February.
  68. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
  69. Hong, Jifeng & Kazakis, Pantelis & Strieborny, Martin, 2024. "Green Bond Issuance by Firms, External Monitoring, and Probability of Default: An Empirical Research Based on Green Policies," MPRA Paper 123049, University Library of Munich, Germany.
  70. Derrien, François & Kecskés, Ambrus & Mansi, Sattar A., 2016. "Information asymmetry, the cost of debt, and credit events: Evidence from quasi-random analyst disappearances," Journal of Corporate Finance, Elsevier, vol. 39(C), pages 295-311.
  71. Daniel Bradley & Connie X. Mao & Chi Zhang, 2022. "Does Analyst Coverage Affect Workplace Safety?," Management Science, INFORMS, vol. 68(5), pages 3464-3487, May.
  72. Chen, Yuyang & Wang, Xinlu & Chen, Kun, 2023. "Stock market liberalization and pay for market-based performance: Evidence from a quasi-natural experiment in China," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  73. Inder K. Khurana & Yinghua Li & Wei Wang, 2018. "The Effects of Hedge Fund Interventions on Strategic Firm Behavior," Management Science, INFORMS, vol. 64(9), pages 4094-4117, September.
  74. Ormazabal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," CEPR Discussion Papers 12775, C.E.P.R. Discussion Papers.
  75. Hongwen Han & Jiali Jenna Tang & Qingquan Tang, 2021. "Goodwill Impairment, Securities Analysts, and Information Transparency," European Accounting Review, Taylor & Francis Journals, vol. 30(4), pages 767-799, August.
  76. Chen, Tao & Harford, Jarrad & Lin, Chen, 2015. "Do analysts matter for governance? Evidence from natural experiments," Journal of Financial Economics, Elsevier, vol. 115(2), pages 383-410.
  77. Yung‐Ling Chi & Sean Flynn, 2022. "The impact of credit rating information on disclosure quality," Financial Management, Financial Management Association International, vol. 51(1), pages 73-115, March.
  78. Douglas R. Ayres & John L. Campbell & James A. Chyz & Jonathan E. Shipman, 2019. "Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments," Review of Accounting Studies, Springer, vol. 24(4), pages 1214-1251, December.
  79. Jing Liu & Ilhyock Shim & Yanfeng Zheng, 2023. "Absolute blockchain strength? Evidence from the ABS market in China," BIS Working Papers 1116, Bank for International Settlements.
  80. Hasan, Iftekhar & Liu, Liuling & Saunders, Anthony & Zhang, Gaiyan, 2022. "Explicit deposit insurance design: International effects on bank lending during the global financial crisis✰," Journal of Financial Intermediation, Elsevier, vol. 51(C).
  81. Billett, Matthew T. & Garfinkel, Jon A. & Yu, Miaomiao, 2017. "The effect of asymmetric information on product market outcomes," Journal of Financial Economics, Elsevier, vol. 123(2), pages 357-376.
  82. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
  83. Guanming He & Helen Mengbing Ren & Richard Taffler, 2020. "The impact of corporate tax avoidance on analyst coverage and forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 447-477, February.
  84. Francis, Bill & Hasan, Iftekhar & Liu, Liuling & Wu, Qiang & Zhao, Yijiang, 2021. "Financial analysts' career concerns and the cost of private debt," Journal of Corporate Finance, Elsevier, vol. 67(C).
  85. Li, Donghui & Chen, Zhian & An, Zhe & Murong, Michael, 2017. "Do financial analysts play a role in shaping the rival response of target firms? International evidence," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 84-103.
  86. Tim Martens & Christoph J. Sextroh, 2021. "Analyst Coverage Overlaps and Interfirm Information Spillovers," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1425-1480, September.
  87. Chen, Tao & Xie, Lingmin & Zhang, Yuanyuan, 2017. "How does analysts' forecast quality relate to corporate investment efficiency?," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 217-240.
  88. repec:cte:wbrepe:wb1503 is not listed on IDEAS
  89. Yu, Kun & Hagigi, Moshe & Stewart, Scott D., 2018. "Income smoothing may result in increased perceived riskiness: Evidence from bid-ask spreads around loss announcements," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 442-459.
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