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

Hu, M 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.


Document type: Journal Article
Collection: Journal Articles

Title Can analyst coverage reduce the incidence of fraud? Evidence from China
Author(s) Hu, M
Yang, J
Year 2014
Journal name Applied Economics Letters
Volume number 21
Issue number 9
Start page 605
End page 608
Total pages 4
Publisher Routledge
Abstract 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.
Subject Applied Economics not elsewhere classified
Keyword(s) analyst coverage
China
corporate governance
fraud
security analyst
DOI - identifier 10.1080/13504851.2013.879273
Copyright notice © 2014 Taylor & Francis
ISSN 1350-4851
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