Institutional ownership and earnings quality : evidence from China
Muhammad Jahangir Ali, Pallab Kumar Biswas, Larelle Chapple, Sriyalatha Kumarasinghe
| Year of publication: |
2024
|
|---|---|
| Authors: | Ali, Muhammad Jahangir ; Biswas, Pallab Kumar ; Chapple, Larelle ; Kumarasinghe, Sriyalatha |
| Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 2013015-6. - Vol. 84.2024, Art.-No. 102275, p. 1-17
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| Subject: | Accruals earnings management | China | Earnings quality | Institutional ownership | Real earnings management | SOE | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Gewinn | Profit | Institutioneller Investor | Institutional investor | Öffentliches Unternehmen | Public enterprise | Corporate Governance | Corporate governance | Rückstellung | Accrual | Gewinnermittlung | Profit determination |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.pacfin.2024.102275 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014534582