Gao, Lei; Han, Jianlei; Kim, Jeong-Bon; Pan, Zheyao - 2022
institutional ownership along the supply chain plays a significant role in curbing opportunistic earnings management, both accrual …This study investigates the relation between common institutional ownership along the supply chain and earnings … ownership along the supply chain reduces the level of a supplier’s discretionary accruals, suggesting that it discourages the …