The Impact of Related Party Sales by Listed Chinese Firms on Earnings Informativeness and Analysts Forecasts

Using a random sample of 140 China’s listed companies, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm’s...

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Bibliographic Details
Main Authors: WANG, Jiwei, Aharony, Joseph, YUAN, Hongqi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2007
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/226
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Institution: Singapore Management University
Language: English