Articles with the same tag -- Department of Academic Journals, SUFE

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Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning

Liu Yaoyao, Lu Junwei

Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...

First published at: Oct 20, 2023

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doi:10.16538/j.cnki.fem.20221128.201

Foreign Economics & Management, Vol. 45, Issue 10, pp. 101 - 115

CORPORATE FINANCE | F270

Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction

Mao Zhihong, Li Yan, Jin Long

With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to iss...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210831.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 88 - 102

| F275

Can New Auditing Standards Improve the Information Environment of the Capital Market? Based on the Accuracy of Analyst Earnings Forecast

Zhao Gang, Jiang Yujia, Ma Yang, et al

Traditional audit reports express audit opinions only by standardized texts, which makes them lack of value. In December 2016, the Ministry of Finance issues 12 new auditing standards, whi...

First published at: Sep 01, 2019

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doi:10.16538/j.cnki.jfe.2019.09.009

Journal of Finance and Economics, Vol. 45, Issue 09, pp. 114 - 126

| F275.5；F830.91

Government-Business Relations, Analyst Forecasts and Stock Price Synchronization: Quasi-natural Experiments Based on the Fall of Corruption Officials

Guan Feng, Wang Junjie, Zhang Guiqiao

What is the influence of anti-corruption on the operation of the capital market? We studied this question from the perspective of analysts. We mainly focus on how the changes of government...

First published at: Jul 01, 2018

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doi:10.16538/j.cnki.jfe.2018.07.009

Journal of Finance and Economics, Vol. 44, Issue 07, pp. 114 - 125

| F275.5

“Good Citizen” or “Good Actor”: A Study on Corporate Social Responsibility Behavior Anomalies——From the Perspective of Corporate Earnings Forecasts

Liu Bai, Lu Jiarui

Previous studies have shown that corporate social responsibility（CSR）is a corporate activity that goes beyond legal and economic obligations for the purpose of giving back to society. Mo...

First published at: May 01, 2018

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doi:10.16538/j.cnki.jfe.2018.05.007

Journal of Finance and Economics, Vol. 44, Issue 05, pp. 97 - 108

| F832.51

Analysts'Commercial Motivations and Earnings Forecast Bias:Evidence from Margin Transactions

Hu Fan, Xia Yi

Will the securities analysts sacrifice professionalism for commercial purpose? This paper uses the margin transactions institution to test whether the analysts intentionally provide biased...

First published at: Jul 03, 2017

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doi:10.16538/j.cnki.jfe.2017.07.004

Journal of Finance and Economics, Vol. 43, Issue 07, pp. 45 - 56

| F279.0;F830

A New Discovery for Analyst Forecasting Information Sources: Audit Firms

Liu Wenjun, Xie Bangsheng

By examining how common audit firms in brokerage firms and listed companies influence the brokerages' analyst forecasting behavior, this paper investigates whether analyst forecasting info...

First published at: May 03, 2016

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doi:10.16538/j.cnki.jfe.2017.05.006

Journal of Finance and Economics, Vol. 42, Issue 05, pp. 76 - 88

| F832.5

Weibo, Information Disclosure and Analysts' Earnings Forecasts

Hu Jun, Wang Zhen, Tao Ying, et al

The development of information technology and social networks leads to changes in the amount, types and transmission routes of information. As the most professional information users, it i...

First published at: Apr 25, 2016

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doi:10.16538/j.cnki.jfe.2016.05.006

Journal of Finance and Economics, Vol. 42, Issue 05, pp. 66 - 76