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Real earnings management, manipulation incentives and accounting conservatism : evidence from China

Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 939-951

Persistent link: https://www.econbiz.de/10013167054

How do institutional investors influence accounting conservatism in China?

Zhang, Dan; Ma, Shiguang; Pan, Xiaofei - In: Accounting and finance 63 (2023), pp. 2719-2754

Persistent link: https://www.econbiz.de/10014302165

Ownership structure and accounting conservatism in China

Cullinan, Charles P.; Wang, Fangjun; Wang, Peng; Zhang, … - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10009538613

Product market competition, regulatory changes, ownership structure and accounting conservatism : evidence from China

Majeed, Muhammad Ansar; Zhang, Xianzhi; Wang, Zhaonan - In: Chinese management studies : CMS 11 (2017) 4, pp. 658-688

Persistent link: https://www.econbiz.de/10011805109

Common Institutional Ownership and Earnings Management

Ramalingegowda, Santhosh - 2020

This study examines the relation between earnings management and block ownership of same‐industry peer firms by a common set of institutional investors (common institutional ownership). This relation is important given the tremendous growth of common institutional ownership and the significant...

Persistent link: https://www.econbiz.de/10012828256

Institutional ownership and earnings quality : evidence from China

Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10014534582

Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? : a quasi-natural experiment

Ge, Wenxia; Ouyang, Caiyue; Shi, Zhenyang; Chen, Zhanliao - In: The journal of corporate finance : contracting, … 72 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013209804

Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China

Wilson, Mark; Wang, Kun; Wu, Yue; Lau, Archie - In: Journal of contemporary accounting & economics 18 (2022) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10014226608

Institutional investment horizon, state ownership, and earnings management : evidence from China

Wang, Zhihao; Liao, Kezhi; An, Weidong - In: Applied economics letters 30 (2023) 11, pp. 1505-1521

Persistent link: https://www.econbiz.de/10014304405

CEO early-life experience and corporate accounting conservatism : insights from the socio-political context

Liu, Xutang; Young, Martin R.; Liao, Jing - In: Emerging markets review 63 (2024), pp. 1-29

Persistent link: https://www.econbiz.de/10015178046