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Analyst earnings forecast under complex corporate ownership in China

Huang, Wei; Wright, Brian - In: Journal of international financial markets, … 35 (2015), pp. 69-84

Persistent link: https://www.econbiz.de/10011474705

Controlling Shareholders’ Equity Pledges and Properties of Analysts’ Earnings Forecasts

Kent, Richard; Long, Wenbin; Yang, Yupeng; Yao, Troy - 2023

controlling shareholders impairs analyst forecast quality. We sample Chinese A-share firms and find that the proportion of shares … associated with analysts’ earnings forecast error and dispersion. Analysts’ incentives moderate the association between pledge … ratios and forecast predictions. High performing analysts most sensitive to reputational concerns continue to report …

Persistent link: https://www.econbiz.de/10014257685

Boards, Audit Committees, Earnings Management and Shareholder Returns in MBO's

Davidson, Wallace N. - 2011

We relate the agency issues inherent in management buyouts and in earnings management. Income-reducing earnings management occurs prior to management buyouts. When insiders own small amounts of stock, outside monitoring mechanisms such as institutional ownership and Big Six audit firms reduce...

Persistent link: https://www.econbiz.de/10013122548

Executive shareholding, compensation, and analyst forecast of Chinese firms

Huang, Wei; Boateng, Agyenim - In: Applied economics 49 (2017) 15, pp. 1459-1472

Persistent link: https://www.econbiz.de/10011813609

The impact of director blockholders on abnormal accruals and inventory

Valenzuela, Eric; Chen, Ying - In: The journal of corporate accounting & finance 34 (2023) 4, pp. 193-207

Persistent link: https://www.econbiz.de/10014431513

The great escape : the unaddressed ethical issue of investor responsibility for corporate malfeasance

Wesley, Curtis L.; Ndofor, Hermann Achidi - In: Business ethics quarterly : the journal of the Society … 23 (2013) 3, pp. 443-475

Persistent link: https://www.econbiz.de/10009784700

CEO shareholdings and earnings manipulation : a behavioral explanation

Petrou, Andreas P.; Procopiou, Andreas - In: European management review : the journal of the … 13 (2016) 2, pp. 137-148

Persistent link: https://www.econbiz.de/10011610437

Managing the conflicting interests of workers and shareholders : evidence from pension-assumption manipulations

Cobb, J. Adam - In: ILR review : a publication of the New York State School … 72 (2019) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10012104699

The voice of retail investors and corporate earnings quality

Cai, Guilong; Lin, Bingxuan; Lu, Rui; Zhang, Yanan - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 374-402

Persistent link: https://www.econbiz.de/10015395022

Ownership shares and directors' proportion as majority shareholders on earnings management moderated by board activity

Kristanti, Farida Titik; Riyadh, Hosam Alden; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-20

This study looks into a theoretical model exploring the effects of ownership shares and directors’ proportions as majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the moderating role of board meeting frequency between ownership...

Persistent link: https://www.econbiz.de/10014526024