The impact of related party sales by listed Chinese firms on earnings informativeness and analysts forecasts

The impact of related party sales by listed Chinese firms on earnings informativeness and analysts forecasts

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

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Bibliographic Details
Main Authors: WANG, Jiwei, YUAN, Hongqi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
Related party sales
earning informativeness
earnings quality
earnings forecasts
China
Accounting
Asian Studies
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/958
https://ink.library.smu.edu.sg/context/soa_research/article/1957/viewcontent/V173_3.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/958
https://ink.library.smu.edu.sg/context/soa_research/article/1957/viewcontent/V173_3.pdf

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