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Institutional Investors and Earnings Management Associated with Controlling Shareholders' Promises : Evidence from the Split Share Structure Reform in China

Wilson, Mark David; Wang, Kun; Wu, Yue; Lau, Archie - 2022

between corporate controlling shareholders and minority shareholders during China’s split-share structure reform, wherein … shareholders. Our initial analysis provides evidence that profit-promised firm-years are, on average, associated with income … ownership. Further analysis documents that the exit threat of institutional shareholders can discipline earnings management …

Persistent link: https://www.econbiz.de/10013403905

Dark side of institutional shareholder activism in emerging markets : evidence from China's split share structure reform

Zeng, Yamin; Yuan, Qingbo; Zhang, Junsheng - In: Asia-Pacific journal of financial studies 40 (2011) 2, pp. 240-260

Persistent link: https://www.econbiz.de/10009231411

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

Ownership structure, financial reporting fraud and audit quality : Chinese evidence

Chen, Yu; Rezaee, Zabihollah - In: International journal of accounting, auditing and … 9 (2013) 1, pp. 75-99

Persistent link: https://www.econbiz.de/10009793406

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

The effect of the ownership concentration on earnings management : empirical evidence from the Italian context

Grimaldi, Francesco; Muserra, Anna Lucia - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 236-248

Persistent link: https://www.econbiz.de/10011794429

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

Financial institutional blockholders and earnings quality : do blockholders contestability and countries' institutions matter?

Quoc Dat Trinh; Haddad, Christian; Salameh, Elie - In: International review of financial analysis 87 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014457704

Influence or preference? : a new look at institutional ownership and earnings management

Wang, Jun; Wang, Qijian - In: Businesses 1 (2021) 3, pp. 151-167

Prior literature finds that earnings management is negatively correlated with institutional ownership. The question is whether institutional investors drive down earnings management of the firms they invest in, or they choose firms with lower earnings management. In this paper, we use the...

Persistent link: https://www.econbiz.de/10012664785

Commitment to IT investment plans : the interplay of real earnings, management, IT decentralization, and corporate governance

Xue, Ling; Mithas, Sunil; Ray, Gautam - 2021

Persistent link: https://www.econbiz.de/10012814890