| Issue |
SHS Web Conf.
Volume 218, 2025
2025 2nd International Conference on Development of Digital Economy (ICDDE 2025)
|
|
|---|---|---|
| Article Number | 04021 | |
| Number of page(s) | 7 | |
| Section | Digital Economy Policy: From Governance to Inclusion | |
| DOI | https://doi.org/10.1051/shsconf/202521804021 | |
| Published online | 03 July 2025 | |
The Impact of Analyst Following on Accounting Information Quality
School of Finance, Harbin Finance University, 150030 65 Dian carbon Road,Xiang fang District, Harbin Province, China
* Corresponding author: Xsj3021@163.com
This article mainly discusses the impact of analyst tracking on accounting information quality based on the background of analyst tracking and accounting information quality. However, the specific path of the interaction between the two and the mechanism of their impact on the capital market have not been fully revealed in existing research. This study seeks to address these gaps by examining how analyst tracking impacts the quality of accounting information and exploring the regulatory and feedback effects of their interaction on the capital market.Specific problem analysis is conducted on the impact of analyst tracking on accounting information quality, and qualitative analysis is used to conduct literature review methods. Finally, it is concluded that analyst tracking has an impact on accounting information quality in terms of transparency and tracking willingness, complexity and information interpretation threshold. It regulates and feedbacks the capital market and proposes methods to strengthen supervision. By combining these literature with our research, our study demonstrates the importance of regulatory policies seeking a balance between enhancing accounting transparency and regulating analyst independence. Therefore, our research provides theoretical support for the formulation of future regulatory policies.
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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