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Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data

Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 218-236

Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...

Persistent link: https://www.econbiz.de/10014506782

Financial reporting quality and the effects of CFO gender and board gender diversity

Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of financial reporting & accounting : JFRA 21 (2023) 2, pp. 384-400

Persistent link: https://www.econbiz.de/10014304860

Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data

Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of Economics, Finance and Administrative Science 28 (2023) 56, pp. 218-236

Purpose - As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...

Persistent link: https://www.econbiz.de/10014516395