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Keywords: financial analysts
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Journal Articles

Client Relationships, Analyst Coverage, and Earnings Management

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Zhi Jin, Bingxuan Lin, Chen-Miao Lin
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (1): 151–169.
https://doi.org/10.2308/HORIZONS-19-024
Published: 01 March 2022
...Zhi Jin; Bingxuan Lin; Chen-Miao Lin SYNOPSIS Financial analysts have two important roles in the capital market. In addition to their informational role, which has been widely studied, they play an important monitoring role. Similar to their informational role, their monitoring role might...
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Journal Articles

Analysts' Information Acquisition and Stock Price Synchronicity: A Regulatory Perspective from China

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Haiyan Jiang, Donghua Zhou, Joseph H. Zhang
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (1): 153–179.
https://doi.org/10.2308/acch-52259
Published: 01 March 2019
... Information Disclosures Administrative Rules” (hereafter, Directive 40), which took effect on January 30, 2007. The purpose of Directive 40 is to restrict listed companies' selective disclosures of material information to financial analysts and institutional investors before their public disclosures in order...
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Journal Articles

Can External Monitoring Affect Corporate Financial Reporting and Disclosure? Evidence from Earnings and Expectations Management

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Alfred Zhu Liu
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (3): 529–559.
https://doi.org/10.2308/acch-50771
Published: 01 September 2014
...Alfred Zhu Liu SYNOPSIS This study examines whether financial analysts and institutional investors play a disciplinary role in monitoring corporate financial reporting and disclosure. Using a sample of firms that meet or marginally beat analysts' forecasts, likely through upward earnings...
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