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Studying a sample of Japanese firms, we examine whether foreign investors exert a significant influence on earnings management through manipulation of real activities. We find that foreign investors play an independent role in restraining real earnings management, as captured by abnormal cash...
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We propose a novel way to measure the reputation of firms by using information about their ownership structure. Supported by the signaling theory, we argue that ownership relations channel reputation spillovers between shareholders and their invested companies. We model such reputation...
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In this paper, we test the impact of XBRL (eXtensible Business Reporting Language) on information asymmetry in the emerging market of China. We focus on the association between XBRL and information asymmetry (proxied by Post-Earnings-Announcement Drift, PEAD) across two ownership structures:...
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