Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Mark Wilson, Kun Tracy Wang, Yue Wu, Archie Lau
| Year of publication: |
2022
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|---|---|
| Authors: | Wilson, Mark ; Wang, Kun ; Wu, Yue ; Lau, Archie |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 18.2022, 3, p. 1-21
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| Subject: | Earnings management | Controlling shareholder | Institutional ownership | Split-share structure reform | China | Institutioneller Investor | Institutional investor | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Aktionäre | Shareholders | Aktienrecht | Stock corporation law | Reform |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2022.100330 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014226608