Institutional investment horizon, state ownership, and earnings management : evidence from China
Year of publication: |
2023
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Authors: | Wang, Zhihao ; Liao, Kezhi ; An, Weidong |
Published in: |
Applied economics letters. - New York, NY : Routledge, ISSN 1466-4291, ZDB-ID 1484783-8. - Vol. 30.2023, 11, p. 1505-1521
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Subject: | earnings management | emerging market | institutional horizon | Institutional shareholding | state ownership | Bilanzpolitik | Accounting policy | China | Eigentümerstruktur | Ownership structure | Öffentliches Unternehmen | Public enterprise | Institutioneller Investor | Institutional investor | Corporate Governance | Corporate governance | Schwellenländer | Emerging economies | Institutionenökonomik | Institutional economics | Institutionelle Infrastruktur | Institutional infrastructure |
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