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...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2007
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/226 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |