{"id":"https://openalex.org/W7119019017","doi":"https://doi.org/10.1111/acfi.70168","title":"Targeted Poverty Alleviation and Analyst Attention","display_name":"Targeted Poverty Alleviation and Analyst Attention","publication_year":2026,"publication_date":"2026-01-07","ids":{"openalex":"https://openalex.org/W7119019017","doi":"https://doi.org/10.1111/acfi.70168"},"language":"en","primary_location":{"id":"doi:10.1111/acfi.70168","doi":"https://doi.org/10.1111/acfi.70168","is_oa":true,"landing_page_url":"https://doi.org/10.1111/acfi.70168","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/acfi.70168","source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/acfi.70168","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089117541","display_name":"Hui Wang","orcid":"https://orcid.org/0000-0003-3541-6818","observed_orcids":["https://orcid.org/0000-0003-3541-6818"]},"institutions":[{"id":"https://openalex.org/I204831749","display_name":"Southwestern University of Finance and Economics","ror":"https://ror.org/04ewct822","country_code":"CN","type":"education","lineage":["https://openalex.org/I204831749"]},{"id":"https://openalex.org/I4210125143","display_name":"Chengdu University","ror":"https://ror.org/034z67559","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210125143"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Hui Wang","raw_affiliation_strings":["School of Accounting Southwestern University of Finance and Economics  Chengdu Sichuan China","School of Business Chengdu University  Chengdu Sichuan China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting Southwestern University of Finance and Economics  Chengdu Sichuan China","institution_ids":["https://openalex.org/I204831749"]},{"raw_affiliation_string":"School of Business Chengdu University  Chengdu Sichuan China","institution_ids":["https://openalex.org/I4210125143"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048087155","display_name":"Wanxia Qi","orcid":"https://orcid.org/0009-0005-1255-4371","observed_orcids":["https://orcid.org/0009-0005-1255-4371"]},"institutions":[{"id":"https://openalex.org/I4210125143","display_name":"Chengdu University","ror":"https://ror.org/034z67559","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210125143"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Wanxia Qi","raw_affiliation_strings":["School of Business Chengdu University  Chengdu Sichuan China"],"raw_orcid":"https://orcid.org/0009-0005-1255-4371","affiliations":[{"raw_affiliation_string":"School of Business Chengdu University  Chengdu Sichuan China","institution_ids":["https://openalex.org/I4210125143"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5122020013","display_name":"Yue Sun","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yue Sun","raw_affiliation_strings":["School of Finance and Business Chengdu Vocational &amp; Technical College of Industry  Chengdu Sichuan China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Finance and Business Chengdu Vocational &amp; Technical College of Industry  Chengdu Sichuan China","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5122298035","display_name":"Yunqiu Wang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210125143","display_name":"Chengdu University","ror":"https://ror.org/034z67559","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210125143"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yunqiu Wang","raw_affiliation_strings":["School of Business Chengdu University  Chengdu Sichuan China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Chengdu University  Chengdu Sichuan China","institution_ids":["https://openalex.org/I4210125143"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5048087155"],"corresponding_institution_ids":["https://openalex.org/I4210125143"],"apc_list":{"value":3470,"currency":"USD","value_usd":3470},"apc_paid":null,"fwci":20.0247,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.9681287,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"66","issue":"2","first_page":"1537","last_page":"1553"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6050000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6050000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.33230000734329224,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.02419999986886978,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/targeted-poverty-alleviation","display_name":"targeted poverty alleviation","score":1.0},{"id":"https://openalex.org/keywords/analyst-attention","display_name":"analyst attention","score":0.9179999828338623},{"id":"https://openalex.org/keywords/analyst-coverage","display_name":"analyst coverage","score":0.921999990940094},{"id":"https://openalex.org/keywords/analyst-forecast-accuracy","display_name":"analyst forecast accuracy","score":0.7509999871253967},{"id":"https://openalex.org/keywords/forecast-dispersion","display_name":"forecast dispersion","score":0.9089999794960022},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.6840000152587891},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.6830000281333923},{"id":"https://openalex.org/keywords/information-transparency","display_name":"information transparency","score":0.9369999766349792},{"id":"https://openalex.org/keywords/social-reputation","display_name":"social reputation","score":0.9150000214576721},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.9449999928474426},{"id":"https://openalex.org/keywords/information-processing-costs","display_name":"information processing costs","score":0.9010000228881836},{"id":"https://openalex.org/keywords/a-share-listed-firms","display_name":"A-share listed companies","score":0.5080000162124634},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.75}],"concepts":[{"id":"https://openalex.org/C189326681","wikidata":"https://www.wikidata.org/wiki/Q10294","display_name":"Poverty","level":2,"score":0.7922000288963318},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6703000068664551},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5896999835968018},{"id":"https://openalex.org/C2992104146","wikidata":"https://www.wikidata.org/wiki/Q1824165","display_name":"Poverty reduction","level":3,"score":0.5076000094413757},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5047000050544739},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48590001463890076},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.46480000019073486},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4447000026702881},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4440999925136566},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3781999945640564},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.3662000000476837},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.36320000886917114},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.34470000863075256},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.33230000734329224},{"id":"https://openalex.org/C3020318244","wikidata":"https://www.wikidata.org/wiki/Q4812187","display_name":"Large sample","level":2,"score":0.3321000039577484},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.3231000006198883},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.30570000410079956},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.2777999937534332},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.2669999897480011},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.26499998569488525},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2639000117778778},{"id":"https://openalex.org/C87868495","wikidata":"https://www.wikidata.org/wiki/Q750843","display_name":"Information processing","level":2,"score":0.25529998540878296},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.2547000050544739}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/acfi.70168","doi":"https://doi.org/10.1111/acfi.70168","is_oa":true,"landing_page_url":"https://doi.org/10.1111/acfi.70168","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/acfi.70168","source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting &amp; Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1111/acfi.70168","doi":"https://doi.org/10.1111/acfi.70168","is_oa":true,"landing_page_url":"https://doi.org/10.1111/acfi.70168","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/acfi.70168","source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting &amp; Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/1","display_name":"No poverty","score":0.666700005531311}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/1","display_name":"No poverty","score":0.7418040633201599}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320327557","display_name":"National Office for Philosophy and Social Sciences","ror":"https://ror.org/04m0ms912"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7119019017.pdf","grobid_xml":"https://content.openalex.org/works/W7119019017.grobid-xml"},"referenced_works_count":73,"referenced_works":["https://openalex.org/W1744998595","https://openalex.org/W1976014923","https://openalex.org/W1985090766","https://openalex.org/W1993987322","https://openalex.org/W2007801487","https://openalex.org/W2034431224","https://openalex.org/W2053212286","https://openalex.org/W2068851638","https://openalex.org/W2078937354","https://openalex.org/W2089440099","https://openalex.org/W2313498325","https://openalex.org/W2317555325","https://openalex.org/W2514240013","https://openalex.org/W2548743079","https://openalex.org/W2555701431","https://openalex.org/W2591454962","https://openalex.org/W2606050303","https://openalex.org/W2611661385","https://openalex.org/W2614363614","https://openalex.org/W2795322594","https://openalex.org/W2883878269","https://openalex.org/W2897351874","https://openalex.org/W2899094462","https://openalex.org/W2906222845","https://openalex.org/W2914177871","https://openalex.org/W2914325819","https://openalex.org/W2964093260","https://openalex.org/W2965226505","https://openalex.org/W2990958294","https://openalex.org/W3028305012","https://openalex.org/W3048691175","https://openalex.org/W3121562185","https://openalex.org/W3121639969","https://openalex.org/W3122079540","https://openalex.org/W3122389139","https://openalex.org/W3124016030","https://openalex.org/W3124047462","https://openalex.org/W3126062070","https://openalex.org/W3126081832","https://openalex.org/W3126133164","https://openalex.org/W3130683761","https://openalex.org/W3133855206","https://openalex.org/W3133905046","https://openalex.org/W3138352085","https://openalex.org/W3194677943","https://openalex.org/W3208080606","https://openalex.org/W3211389190","https://openalex.org/W3215293505","https://openalex.org/W3216306687","https://openalex.org/W4220935164","https://openalex.org/W4280600421","https://openalex.org/W4292266004","https://openalex.org/W4292289181","https://openalex.org/W4295292803","https://openalex.org/W4308739328","https://openalex.org/W4309633297","https://openalex.org/W4309864722","https://openalex.org/W4319835808","https://openalex.org/W4353076815","https://openalex.org/W4362510675","https://openalex.org/W4367396221","https://openalex.org/W4382463841","https://openalex.org/W4385241291","https://openalex.org/W4385347495","https://openalex.org/W4386111982","https://openalex.org/W4389502508","https://openalex.org/W4390806599","https://openalex.org/W4391392472","https://openalex.org/W4392000366","https://openalex.org/W4393260253","https://openalex.org/W4401827783","https://openalex.org/W4408321976","https://openalex.org/W4414130909"],"related_works":[],"abstract_inverted_index":{"ABSTRACT":[0],"Using":[1],"a":[2],"sample":[3],"of":[4,8,99],"12,131":[5],"firm\u2010year":[6],"observations":[7],"China's":[9],"A\u2010share":[10],"market":[11],"(2016\u20132021),":[12],"this":[13],"study":[14,91],"investigates":[15],"how":[16],"targeted":[17],"poverty":[18,57],"alleviation":[19,58],"(TPA)":[20],"affects":[21],"analysts'":[22],"attention":[23],"to":[24,81],"the":[25,97],"signalling":[26],"theory":[27],"perspective.":[28],"We":[29],"find":[30],"that":[31,63,95],"corporate":[32],"TPA":[33,65,100],"participation":[34],"significantly":[35],"increases":[36],"analyst":[37,68,83],"coverage.":[38],"The":[39],"effect":[40],"is":[41],"more":[42,51],"pronounced":[43],"in":[44,78],"firms":[45],"with":[46],"higher":[47,82],"information":[48,72,101],"processing":[49],"costs,":[50],"severe":[52],"agency":[53],"problems":[54],"and":[55,74,86],"continuous":[56],"plans.":[59],"Further":[60],"analysis":[61],"uncovers":[62],"firm\u2010level":[64],"disclosure":[66],"enhances":[67],"coverage":[69],"by":[70],"improving":[71],"transparency":[73],"social":[75],"reputation,":[76],"which":[77],"turn":[79],"leads":[80],"forecast":[84,88],"accuracy":[85],"reduced":[87],"dispersion.":[89],"Our":[90],"provides":[92],"empirical":[93],"evidence":[94],"supports":[96],"value":[98],"for":[102],"stakeholders,":[103],"including":[104],"analysts.":[105]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-01-08T00:00:00"}
