Dr Guanming He's Outputs (26)

The Impact of Corporate Tax Avoidance on Analyst Coverage and Forecasts (2019)
Journal Article
He, G., Ren, H., & Taffler, R. (2020). The Impact of Corporate Tax Avoidance on Analyst Coverage and Forecasts. Review of Quantitative Finance and Accounting, 54(2), 447-477. https://doi.org/10.1007/s11156-019-00795-7

Corporate tax avoidance is likely to be associated with a high level of earnings management and with high financial opacity in the time-series. On this basis, we hypothesize that analyst coverage is negatively associated with corporate tax avoidance.... Read More about The Impact of Corporate Tax Avoidance on Analyst Coverage and Forecasts.

Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts? (2019)
Journal Article
He, G., Marginson, D., & Dai, X. (2019). Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?. Accounting and Business Research, 49(7), 785-817. https://doi.org/10.1080/00014788.2018.1559717

We investigate whether voluntary disclosures of product and business expansion plans affect analyst coverage and forecasts. We find that the level of analyst coverage is positively associated with the incidence of disclosures of product and business... Read More about Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?.

Analyst Coverage and Future Stock Price Crash Risk (2019)
Journal Article
He, G., Bai, L., & Ren, H. (2019). Analyst Coverage and Future Stock Price Crash Risk. Journal of Applied Accounting Research, 20(1), 63-77. https://doi.org/10.1108/jaar-09-2017-0096

Purpose: Whether financial analysts play an effective role as information intermediaries and monitors has triggered a wide spread of debate among academics and practitioners to date. The purpose of this paper is to complement this debate by investiga... Read More about Analyst Coverage and Future Stock Price Crash Risk.

Credit ratings and managerial voluntary disclosures (2018)
Journal Article
He, G. (2018). Credit ratings and managerial voluntary disclosures. Financial Review, 53(2), 337-378. https://doi.org/10.1111/fire.12149

This study investigates whether managers influence credit ratings via voluntary disclosures. I find that firms near a rating change have a higher incidence of a disclosure regarding product and business expansion (PBE) plans. This finding is more evi... Read More about Credit ratings and managerial voluntary disclosures.

Fiscal support and earnings management (2016)
Journal Article
He, G. (2016). Fiscal support and earnings management. The International Journal of Accounting, 51(1), 57-84. https://doi.org/10.1016/j.intacc.2016.01.009

It is well documented that firms tend to manipulate earnings before IPO (initial public offerings) and SEO (seasoned equity offerings). This study contributes to the literature by providing the first evidence on whether and how fiscal support in the... Read More about Fiscal support and earnings management.

The effect of CEO inside debt holdings on financial reporting quality (2014)
Journal Article
He, G. (2015). The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies, 20(1), 501-536. https://doi.org/10.1007/s11142-014-9305-8

This study investigates the effect of CEO inside debt holdings on financial reporting quality. I find that higher CEO inside debt holdings are associated with lower abnormal accruals, higher accruals quality, a lower likelihood of an earnings misstat... Read More about The effect of CEO inside debt holdings on financial reporting quality.