分析师的盈利预测是否不包括盈利管理？来自审计调整的证据

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2023-12-27 DOI:10.1080/16081625.2023.2298924

Songsheng Chen, Qingqing Liu, Li Yao

引用次数: 0

摘要

利用审计调整来推断收益管理，我们发现分析师的收益预测排除了大量的收益管理。对于机构规模较大的公司来说，这种排除作用更大。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments

Using audit adjustments to infer earnings management, we find that analysts’ earnings forecasts exclude a large amount of earnings management. The exclusion is greater for firms with larger institu...

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来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.