Purpose The purpose of this paper is to investigate the association between ownership structure and the properties of analysts’ forecasts in China’s unique corporate setting. Design/methodology/approach Multiple regression models were used to examine the influence of ownership structure...

Purpose: This study investigates whether listed firms using equity incentive plans (EIPs) adopt more conservative accounting in China's unique corporate setting. Design/methodology/approach: Based on a sample of 2,243 listed firms and 9,950 firm-year observations for the period of 2008–2017,...