Conflict or alignment? : the role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management
Year of publication: |
2023
|
---|---|
Authors: | Yoshikawa, Toru ; Requejo, Ignacio ; Colpan, Asli M. ; Uchida, Daisuke |
Published in: |
Strategic Organization. - London : Sage, ISSN 1741-315X, ZDB-ID 2115832-0. - Vol. 21.2023, 4, p. 827-855
|
Subject: | agency theory | earnings management | foreign ownership | relational ownership | stock option pay | Eigentümerstruktur | Ownership structure | Bilanzpolitik | Accounting policy | Aktienoption | Stock option | Prinzipal-Agent-Theorie | Agency theory | Aktionäre | Shareholders | Corporate Governance | Corporate governance | Multinationales Unternehmen | Transnational corporation | Auslandsinvestition | Foreign investment | Führungskräfte | Managers |
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