Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data
Year of publication: |
2023
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Authors: | Davis, Justin G. ; García Cestona, Miguel Angel |
Published in: |
Journal of economics, finance & administrative science. - Bingley : Emerald Publishing Limited, ISSN 2218-0648, ZDB-ID 2538461-2. - Vol. 28.2023, 56, p. 218-236
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Subject: | Corporate governance | Earnings management | Earnings surprises | Financial reporting quality | Institutional investor ownership | Nonlinearity | Bilanzpolitik | Accounting policy | Corporate Governance | USA | United States | Gewinn | Profit | Institutioneller Investor | Institutional investor | Eigentümerstruktur | Ownership structure | Ankündigungseffekt | Announcement effect |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1108/JEFAS-01-2023-0021 [DOI] hdl:10419/289634 [Handle] |
Classification: | G23 - Pension Funds; Other Private Financial Institutions ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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