The relations among accounting conservatism, institutional investors and earnings manipulation
Fengyi Lin; Chung-Min Wu; Tzu-Yi Fang; Jheng-Ci Wun
| Year of publication: |
2014
|
|---|---|
| Authors: | Lin, Fengyi ; Wu, Chung-min ; Fang, Tzu-yi ; Wun, Jheng-ci |
| Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 37.2014, p. 164-174
|
| Subject: | Accounting conservatism | Institutional investor shareholdings | Earnings management | Benford's law | Institutioneller Investor | Institutional investor | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Corporate Governance | Corporate governance | Konservatismus | Conservatism | Gewinn | Profit | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010417768