Institutional Ownership, Internal Control, and Disclosure Transparency
Year of publication: |
2012
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Authors: | Fang, Fang ; Zhou, Haiyan |
Subject: | Internes Kontrollsystem | Internal control | Unternehmenspublizität | Corporate disclosure | Institutioneller Investor | Institutional investor | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Transparenz | Transparency | Auskunftspflicht | Disclosure regulation |
Description of contents: |
In this study, we investigate whether higher institutional ownership is related to better internal controls and whether better internal control is associated with a higher quality of transparency.
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