| Autor: |
Xiaotong Jia, Kai Wu |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
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| Zdroj: |
China Journal of Accounting Research, Vol 16, Iss 4, Pp 100326- (2023) |
| Druh dokumentu: |
article |
| ISSN: |
1755-3091 |
| DOI: |
10.1016/j.cjar.2023.100326 |
| Popis: |
This study examines the relationship between analyst forecast dispersion or accuracy and supplier concentration of listed firms in China from 2008 to 2019. Our findings suggest that higher supplier concentration is associated with lower analyst forecast dispersion, which can be attributed to the increased attention from analysts. Moreover, this effect is more pronounced when firms have less bargaining power and higher institutional ownership, indicating a greater reliance on the supply chain. Our study highlights the importance of disclosing supply chain information, which provides insights beyond those of traditional financial information. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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