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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Bibliographic Details
Main Author: Jia Li
Format: Article
Language:English
Published: SAGE Publishing 2024-12-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440241255236
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