This impact of the COVID-19 on state-owned enterprises (SOEs) and non state-owned enterprises (NSOEs) are different. In addition, the benefits obtained by SOEs and NSOEs through value-added tax (VAT) reduction policy are not the same as well. COVID-19 adversely affect Chinese listed firms but...

This study explores the influence of customer concentration on analyst following based on Chinese listed companies. Companies with higher customer concentrations have lower degrees of analyst following. The suppression effect of customer concentration on analyst following is more significant in...