The influence of institutional investors’ stock ownership on accounting discretion and real discretion after J-SOX
Kazuhiko Kobori; Yao-Chuan Tsai; Tsing-Zai. C. Wu
| Year of publication: |
December 2015
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|---|---|
| Authors: | Kobori, Kazuhiko ; Tsai, Yao-Chuan ; Wu, Tsing-Zai. C. |
| Published in: |
The empirical economics letters : a monthly international journal of economics. - Rajshahi, ISSN 1681-8997, ZDB-ID 2560109-X. - Vol. 14.2015, 12, p. 1167-1175
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| Subject: | Earnings management | Accounting discretion | Real discretion | Bilanzpolitik | Accounting policy | Institutioneller Investor | Institutional investor | Rechnungswesen | Accounting | Theorie | Theory | Corporate Governance | Corporate governance | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011505938