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The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Beaudoin, Cathy; Dang, Li; Fang, Qiaoling; Tsakumis, … - 2011
-interest are present) on Chinese managers’ discretionary accrual decisions, as well as the role that their executives’ culturally …-year bonus potential when the agency problem is present. Conversely, they tend to recommend lower discretionary expense accrual …
Persistent link: https://www.econbiz.de/10014186345
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The monitoring role of the external ownership and discretionary accruals
Anas Najeeb Mosa Ghazalat; Md. Aminul Islam; Idris Mohd Noor - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 181-192
Persistent link: https://www.econbiz.de/10011780523
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Does cross-border acquisition reduce earnings management of emerging market acquirers? : evidence from India
Purayil, Priyesh Valiya; Lukose P. J., Jijo - In: International review of finance : the official journal … 22 (2022) 1, pp. 143-168
Persistent link: https://www.econbiz.de/10013162426
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Does founder ownership affect foreign investments? : evidence from India
Chauhan, Yogesh; Kumar, Satish - In: Emerging markets review 32 (2017), pp. 116-129
Persistent link: https://www.econbiz.de/10011803247
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The agency problem and the moderating role of culturally based management style on Chinese managers' discretionary accruals
Beaudoin, Cathy A.; Dang, Li; Fang, Qiaoling; Tsakumis, … - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 145-155
Persistent link: https://www.econbiz.de/10009634184
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Foreign ownership and financial reporting quality in private subsideries
Gill de Albornoz Noguer, Belén; Rusanescu, Simona - In: Spanish journal of finance and accounting 47 (2018) 178, pp. 181-213
Persistent link: https://www.econbiz.de/10011980337
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Foreign ownership and financial reporting quality in private subsidiaries
Gill de Albornoz Noguer, Belén; Rusanescu, Simona - 2017 - Version: August 2017
Persistent link: https://www.econbiz.de/10011745088
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Discussion of foreign ownership and real earnings management : evidence from Japan
Kim, Yongtae - In: Journal of international accounting research 14 (2015) 2, pp. 215-219
Persistent link: https://www.econbiz.de/10011429483
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The role of foreign institutional investors in restraining earnings management activities across countries
Lel, Ugur - In: Journal of international business studies : JIBS ; an … 50 (2019) 6, pp. 895-922
Persistent link: https://www.econbiz.de/10012064532
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Foreign ownership and earnings management
Han, Minghui; Ding, Ashley; Zhang, Hao - In: International review of economics & finance : IREF 80 (2022), pp. 114-133
Persistent link: https://www.econbiz.de/10013341741