Huang, Jing; Mei, Zipeng; Li, Zhe - In: China journal of accounting research : CJAR 13 (2020) 3, pp. 291-307
In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings … forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability …