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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10010305701
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Earnings management and ownership retention for initial public offering firms : theory and evidence
Fan, Qintao - 2004
Persistent link: https://www.econbiz.de/10003777970
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10003850495
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International diversification, ownership structure, legal origin, and earnings management : evidence from Taiwan
Chin, Cheng-lung; Chen, Yu-ju; Hsieh, Tsun-jui - In: Journal of accounting, auditing & finance 24 (2009) 2, pp. 233-262
Persistent link: https://www.econbiz.de/10003852056
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Corporate governance and earnings management : a meta-analyis
García-Meca, Emma; Sánchez-Ballesta, Juan Pedro - In: Corporate governance : an international review 17 (2009) 5, pp. 594-610
Persistent link: https://www.econbiz.de/10003897518
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Institutional ownership and income smoothing by Japanese banks through loan loss provisions
Kwak, Wikil; Lee, Ho Young; Mande, Vivek - In: Review of Pacific Basin financial markets and policies 12 (2009) 2, pp. 219-243
Persistent link: https://www.econbiz.de/10003871584
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The impact of family-firm structure and board composition on corporate transparency : evidence based on segment disclosures in Malaysia
Wan-Hussin, Wan Nordin - In: The international journal of accounting : TIJA 44 (2009) 4, pp. 313-333
Persistent link: https://www.econbiz.de/10003917578
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Financial reporting quality in private equity backed companies : the impact of ownership concentration
Beuselinck, Christof; Manigart, Sophie - In: Small business economics : an entrepreneurship journal 29 (2007) 3, pp. 261-274
Persistent link: https://www.econbiz.de/10003613466
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Does accounting choice influence US investment in non-US companies? : evicence from US institutional investement in Australian companies
Chugh, Shrutika; Fargher, Neil - In: Accounting and finance : journal of the Accounting … 48 (2008) 1, pp. 99-121
Persistent link: https://www.econbiz.de/10003682634
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The impact of dual class structure on earnings management activities
Nguyen, Van Thuan; Li, Xu - In: Journal of business finance & accounting : JBFA 37 (2010) 3/4, pp. 456-485
Persistent link: https://www.econbiz.de/10003986630