The effects of risk factor disclosure on analysts’ earnings forecasts: evidence from Chinese IPOs

Authors :: Yun Ke
Yao Yi
Mei Zhao
Source :: Asia-Pacific Journal of Accounting & Economics. 29:866-895
Publication Year :: 2020
Publisher :: Informa UK Limited, 2020.
Abstract: Using Chinese IPO firms, we examine the impact of risk information disclosure on the properties of financial analysts’ earnings forecasts. We construct a disclosure index by manually reading the di...

Subjects :: Economics and Econometrics
050208 finance
Actuarial science
Index (economics)
ComputingMilieux_THECOMPUTINGPROFESSION
Earnings
05 social sciences
050201 accounting
Risk factor (computing)
ComputingMilieux_GENERAL
Accounting
0502 economics and business
Forecast bias
Information disclosure
ComputingMilieux_COMPUTERSANDSOCIETY
Business
Construct (philosophy)
Initial public offering
Finance

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