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

Hu, Meixia and Yang, J 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, MeixiaORCID iD for Hu, Meixia orcid.org/0000-0002-0998-1592
Yang, J
Journal name Applied economics letters
Volume number 21
Issue number 9
Start page 605
End page 608
Total pages 4
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
1402 Applied Economics
1117 Public Health And Health Services
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
Grant ID No grant
Copyright notice ©2014, Routledge
Persistent URL http://hdl.handle.net/10536/DRO/DU:30068864

Document type: Journal Article
Collections: Faculty of Business and Law
Deakin Business School
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