increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we … find. Our study contributes to the research on the impact of shareholders on financial reporting quality and to an emerging …

mechanism to reduce what could be opportunistic reporting behavior. We further highlight the unique impact of shareholder rights … shareholder rights, our study highlights an interesting and perhaps unexpected financial reporting consequence …