Abstract
This study explores the relationship between surplus management, analysts’ attention, and earnings forecasts, which we empirically analyze by selecting selected A-share listed companies in China from 2015 to 2022 as a research sample. Our findings indicate that the higher the degree of the company's surplus management, the lower the degree of analysts’ attention. Furthermore, the higher the degree of the company's earnings management, the lower the degree of analysts’ over-attention. Moreover, the higher the branch's earnings management degree, the lower the analysts’ earnings forecasting accuracy. Finally, substantial differences exist in the relationship between earnings management and analysts’ forecasts, such as business property rights.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
