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Essec\Faculty\Model\Contribution {#2233 ▼
  #_index: "academ_contributions"
  #_id: "13191"
  #_source: array:26 [
    "id" => "13191"
    "slug" => "13191-analyst-independence-and-earnings-management"
    "yearMonth" => "2023-01"
    "year" => "2023"
    "title" => "Analyst independence and earnings management"
    "description" => "HUANG, Z., JEANJEAN, T. et LUI, D. (2023). Analyst independence and earnings management. <i>Journal of Business Finance and Accounting</i>, 50, pp. 598-621. HUANG, Z., JEANJEAN, T. et LUI, D. (2023). Analyst independence and earnings management. <i>Journal  "
    "authors" => array:3 [
      0 => array:3 [
        "name" => "LUI Daphne"
        "bid" => "B00183502"
        "slug" => "lui-daphne"
      ]
      1 => array:1 [
        "name" => "HUANG Zhongwei"
      ]
      2 => array:1 [
        "name" => "JEANJEAN Thomas"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2024-10-31 13:51:19"
    "publicationUrl" => "https://doi.org/10.1111/jbfa.12655"
    "publicationInfo" => array:3 [
      "pages" => "598-621"
      "volume" => "50"
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "We examine whether analyst independence contributes to analysts’ monitoring role in deterring accruals earnings management. We first report a negative association between earnings management and the ratio of independent analysts to brokerage analysts covering a firm. Next, through the lens of the promotion of independent sell-side research institutions by the 2003 Global Research Analyst Settlement, we document a significant decrease in earnings management on firms affected by the Global Settlement's mandate for time-limited support to back independent research institutions. Additionally, we find that, as the aforementioned support ended, the extent of monitoring effectiveness reverted to a level indistinguishable from that before the Global Settlement. Finally, using closures and mergers of independent research institutions as a quasi-natural experiment, we provide corroborating evidence consistent with analyst independence leading to more effective monitoring. We examine whether analyst independence contributes to analysts’ monitoring role in deterring accrua "
      "en" => "We examine whether analyst independence contributes to analysts’ monitoring role in deterring accruals earnings management. We first report a negative association between earnings management and the ratio of independent analysts to brokerage analysts covering a firm. Next, through the lens of the promotion of independent sell-side research institutions by the 2003 Global Research Analyst Settlement, we document a significant decrease in earnings management on firms affected by the Global Settlement's mandate for time-limited support to back independent research institutions. Additionally, we find that, as the aforementioned support ended, the extent of monitoring effectiveness reverted to a level indistinguishable from that before the Global Settlement. Finally, using closures and mergers of independent research institutions as a quasi-natural experiment, we provide corroborating evidence consistent with analyst independence leading to more effective monitoring. We examine whether analyst independence contributes to analysts’ monitoring role in deterring accrua "
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2025-04-22T00:21:41.000Z"
    "docTitle" => "Analyst independence and earnings management"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/lui-daphne">LUI Daphne</a>, HUANG Zhongwei, JEANJEAN Thomas"
    "docDescription" => "<span class="document-property-authors">LUI Daphne, HUANG Zhongwei, JEANJEAN Thomas</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2023</span> <span class="document-property-authors">LUI Daphne, HUANG Zhongwei, JEANJEAN Thomas</span><br><span  "
    "keywordList" => ""
    "docPreview" => "<b>Analyst independence and earnings management</b><br><span>2023-01 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1111/jbfa.12655" target="_blank">Analyst independence and earnings management</a> <a href="https://doi.org/10.1111/jbfa.12655" target="_blank">Analyst independence and earnings manag "
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.56484
  +"parent": null
}