Does public corruption affect analyst forecast quality?

B-Tier
Journal: Journal of Banking & Finance
Year: 2023
Volume: 154
Issue: C

Authors (4)

El Ghoul, Sadok (University of Alberta, Campus ...) Guedhami, Omrane (not in RePEc) Wei, Zuobao (not in RePEc) Zhu, Yicheng (not in RePEc)

Score contribution per author:

0.503 = (α=2.01 / 4 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Using U.S. Department of Justice (DOJ) data on corruption convictions of government officials, we study the effect of public corruption on analyst forecast quality. We find that analyst earnings forecasts for firms headquartered in more corrupt states are less accurate. Our results are robust to endogeneity checks and several alternative corruption measures. In our cross-sectional analysis, we find that the negative effect of corruption on analyst forecast accuracy is more pronounced in government contractor firms and firms with weaker internal governance or external monitoring. We further identify two channels through which corruption negatively influences analyst forecast accuracy: Firms in more corrupt states exhibit lower earnings quality and issue less frequent management guidance.

Technical Details

RePEc Handle
repec:eee:jbfina:v:154:y:2023:i:c:s0378426623000845
Journal Field
Finance
Author Count
4
Added to Database
2026-01-25