Analyst attention and earning management
School of Business, Macau University of Science and Technology, Macau, China
School of Economics and Management, Hubei Polytechnic University,Wuchang, China
ABSTRACT: Under the continuous improvement of the governance environment, will the management really reduce earnings management? We selected Chinese A-share listed companies from 2010 to 2019 as the research samples. This paper explores the relationship between analyst attention and earnings management from the perspective of long-term equilibrium relationship. The empirical results show that when security analysts pay more attention to listed companies, enterprise managers will reduce the ...
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