Government Audit Announcements and Analysts’ Earning Forecasts: Evidence From China
This paper uses the difference-in-difference (DID) method to test the impact of government audits on analysts’ forecast accuracy. The empirical results show that after government audit announcements, analysts’ earning forecast accuracy of listed companies controlled by audited state-owned enterprise...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2024-12-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440241255236 |
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