Wang, Shengnian; Han, Liang; Gao, Weiting - In: Chinese Management Studies 9 (2015) 3, pp. 425-440
earnings forecasts and ex post earnings surprise, between the effects of mandatory earnings surprise warnings and voluntary … surprise warnings affect information asymmetries. Practical implications – This paper justifies the mandatory earnings surprise … warnings policy issued by Chinese Securities Regulatory Commission in 2006. Originality/value – Mandatory earnings surprise is …