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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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| 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 |