Open government data and management earnings forecast quality: evidence from China

被引：0

作者：

Qi, Baolei ^{[1
]}

Wang, Yan ^{[1
,2
]}

Sun, Zeyu ^{[3
]}

Zhang, Wen ^{[1
]}

机构：

[1] Xi An Jiao Tong Univ, Sch Management, Xian, Peoples R China

[2] City Univ Hong Kong, Dept Accountancy, Hong Kong, Peoples R China

[3] Beijing Normal Univ, Bay Area Int Business Sch, Zhuhai 519087, Peoples R China

来源：

ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | 2025年

基金：

中国国家自然科学基金;

关键词：

Open government data; management earnings forecast quality; public data; value creation; information acquisition costs; VOLUNTARY DISCLOSURE; COMPETITION; INCENTIVES; IMPACT;

D O I：

10.1080/16081625.2025.2479521

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We explore the impact of open government data on earnings forecast quality by analyzing China's staggered establishment of open government data platforms. We find that open government data improves management earnings forecast quality by reducing data acquisition costs and lowering industry entry barriers. The effect is stronger for managers with greater competencies and no political affiliations, firms with higher stakeholder attention, and regions with lower development degree. Further analyses demonstrate the role of open government data in improving broader forecasting behaviors and in weakening immediate market reactions to forecasts. Overall, our study reveals the value creation role of public data.

引用

页数：23

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