Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Year of publication: |
2022
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Authors: | Wilson, Mark ; Wang, Kun ; Wu, Yue ; Lau, Archie |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 18.2022, 3, p. 1-21
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Subject: | Earnings management | Controlling shareholder | Institutional ownership | Split-share structure reform | China | Institutioneller Investor | Institutional investor | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Aktionäre | Shareholders | Shareholder Value | Shareholder value | Aktienrecht | Stock corporation law |
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