Research on the Impact of Analyst Tracking Reports on the Quality of Internal Control of Enterprises

DOI: https://doi.org/10.62517/jbm.202509601

Author(s)

Meijiazi Yang, Jing Cui*, Zhihong Luo

Affiliation(s)

School of Management, Beijing Union University, Beijing, China *Corresponding Author

Abstract

In recent years, with the rapid expansion of the capital market, the status of analysts as a key information intermediary has become more and more prominent, and its tracking and reporting activities have played an important role in corporate governance to a large extent. As the core element of the stable operation of enterprises, the optimization path of relevant aspects has been deeply influenced by academic and practical Focusing on the attention of the industry, this article selects the data of Shanghai and Shenzhen A-share listed companies from 2007 to 2022, and comprehensively uses literature research methods and empirical analysis methods to systematically investigate the impact mechanism of analysts' tracking reports on the quality of internal control of enterprises. This research contributes a new perspective to the functional understanding of information intermediaries in the capital market at the corporate governance level, and also gives useful reference suggestions for enterprises to better optimize internal control construction and regulatory units for the guidance and development of the analyst industry.

Keywords

Analyst Tracking Report; Internal Control Quality; Corporate Governance

References

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