Conflict or alignment? : the role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management
Toru Yoshikawa, Ignacio Requejo, Asli M Colpan, Daisuke Uchida
| Year of publication: |
2023
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|---|---|
| Authors: | Yoshikawa, Toru ; Requejo, Ignacio ; Colpan, Asli M. ; Uchida, Daisuke |
| Subject: | agency theory | earnings management | foreign ownership | relational ownership | stock option pay | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Prinzipal-Agent-Theorie | Agency theory | Aktionäre | Shareholders | Aktienoption | Stock option | Corporate Governance | Corporate governance | Führungskräfte | Managers | Multinationales Unternehmen | Transnational corporation |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/14761270211069609 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014436161