International evidence on analyst monitoring and earnings management: The roles of corporate disclosure and national culture
We examine country-level determinants of private information search incentives, and whether analysts’ role in constraining managers’ opportunistic earnings management varies across countries. In a sample of 31,312 firm-year observations originating from 30 countries, we document that: (1) analyst co...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2009
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1745 https://ink.library.smu.edu.sg/context/soa_research/article/2772/viewcontent/International_Evidence_on_Analyst_Monitoring_and_Earnings_Managem.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |