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Can analyst coverage reduce the incidence of fraud? Evidence from China

Hu, May and Yang, Jingjing 2014, Can analyst coverage reduce the incidence of fraud? Evidence from China, Applied economics letters, vol. 21, no. 9, pp. 605-608, doi: 10.1080/13504851.2013.879273.

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Title Can analyst coverage reduce the incidence of fraud? Evidence from China
Author(s) Hu, May
Yang, Jingjing
Journal name Applied economics letters
Volume number 21
Issue number 9
Start page 605
End page 608
Publisher Routledge
Place of publication Abingdon, England
Publication date 2014-06
ISSN 1350-4851
1466-4291
Keyword(s) analyst coverage
China
corporate governance
fraud
security analyst
Social Sciences
Economics
Business & Economics
EARNINGS MANAGEMENT
Summary We investigate the impact of security analyst coverage on the incidence of corporate financial fraud in China. After controlling for the endogeneity between analyst following and fraud, we find that financial analyst coverage cannot significantly influence the incidence of fraud. The empirical findings suggest that financial analysts do not serve as external monitors to managers and large shareholders in China. © 2014 Taylor & Francis.
Language eng
DOI 10.1080/13504851.2013.879273
Field of Research 140207 Financial Economics
Socio Economic Objective 900102 Investment Services (excl. Superannuation)
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Routledge
Persistent URL http://hdl.handle.net/10536/DRO/DU:30068864

Document type: Journal Article
Collection: Deakin Graduate School of Business
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