Yu, Xuehang; Fang, Junxiong - In: China journal of accounting studies 9 (2020) 1, pp. 24-53
. They have also become a significant obstacle to the internationalization of China's capital market. This article … finds that discretionary halts lead to a decrease in the number of analysts following, a decline in analysts' forecast … accuracy, and an increase in analysts' forecast dispersion. Further research finds that reducing the amount and the decline of …