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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書目詳細資料
Main Authors:	WANG, Jiwei, YUAN, Hongqi
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2012
主題:	Related party sales earning informativeness earnings quality earnings forecasts China Accounting Asian Studies Corporate Finance
在線閱讀:	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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