An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Thomas W Lin
University of Southern California

Yiming Hu
Shanghai Jiao Tong University

Pengcheng Li
Shanghai University of Finance and Economics

Siqi Li
Universityof Southern California

Abstract: This paper examines various factors affecting Chinese financial analysts' information comprehension, analyzing ability and job quality. We hypothesized that financial analysts with better educational backgrounds, more experience, superior resources provided by large brokerage firms and more information sources have better information comprehension, stronger analyzing ability, and higher job quality. Using a survey method to collect data, we found that information sources have a significant impact on analysts’ information comprehension, analyzing ability and job quality. Specifically, Chinese analysts tend to exhibit greater information comprehension and better job quality when they conduct more company-level surveys. And when they have more access to firms’ indirect information, analysts tend to have a stronger analyzing ability and better job quality.

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