Financial institutional blockholders and earnings quality : do blockholders contestability and countries' institutions matter?
Year of publication: |
2023
|
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Authors: | Quoc Dat Trinh ; Haddad, Christian ; Salameh, Elie |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 87.2023, p. 1-16
|
Subject: | Block ownership | Financial earnings quality | IFRS | Institutional financial investors | Investors protection | Property rights | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Anlegerschutz | Investor protection | Welt | World | Bilanzpolitik | Accounting policy | Institutioneller Investor | Institutional investor | Sachenrecht | Law of property | Anlageverhalten | Behavioural finance | Institutionelle Infrastruktur | Institutional infrastructure | Gewinnermittlung | Profit determination | Gewinn | Profit | Aktionäre | Shareholders |
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