Khan, Arifur; Mather, Paul - In: Accounting Research Journal 26 (2013) January, pp. 35-55
negative relation is found between value of managerial share ownership and discretionary accruals at lower levels of value of … of much debate amongst regulators and in the media. Showing that the value of share ownership may be an effective … paper's primary contribution is finding that the value (as opposed to proportion) of share ownership, typically representing …