March 2022
Intermediate to advanced
294 pages
16h 47m
English
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 ...