Effect of institutional investor participation on price lead earnings and earnings quality : international evidence
Year of publication: |
2018
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Authors: | Lima, Gerlando A. S. Franco de ; Góis, Alan Diógenes ; Luca, Márcia Martins Mendes de ; Sousa, Edmilson Patrocínio de |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 17.2018, 1, p. 103-119
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Subject: | market efficiency | institutional investors | price lead earnings | earnings quality | Institutioneller Investor | Institutional investor | Gewinn | Profit | Bilanzpolitik | Accounting policy | Effizienzmarkthypothese | Efficient market hypothesis | Kapitaleinkommen | Capital income | Gewinnermittlung | Profit determination |
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