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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 … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …
Persistent link: https://www.econbiz.de/10003850495
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Governance as a source of managerial discipline
Franks, Julian R.; Mayer, Colin P. - 2002
Persistent link: https://www.econbiz.de/10001673818
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Governance as a source of managerial discipline
Franks, Julian R.; Mayer, Colin P. - 2002
Anglo-American stock markets are much larger than their continental counterparts. Does investor protection and governance explain these differences? Using UK data, we examine four different forms of intervention which are suppose to promote good governance: takeovers, independent directors,...
Persistent link: https://www.econbiz.de/10011623302
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Real earnings management and accrual-based earnings management in family firms
Achleitner, Ann-Kristin; Günther, Nina; Kaserer, Christoph - In: European accounting review 23 (2014) 3, pp. 431-461
Persistent link: https://www.econbiz.de/10010421462
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Real Earnings Management and Accrual-Based Earnings Management in Family Firms
Achleitner, Ann‐Kristin - 2019
We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM …
Persistent link: https://www.econbiz.de/10012905042
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Related party transactions and earnings management in family firms : the moderating role of board characteristics
Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of family business management : JFBM 14 (2024) 1, pp. 171-198
Persistent link: https://www.econbiz.de/10014524948
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Impact of capital and ownership structure on corporate governance and performance : evidence from an insider system
Stiglbauer, Markus - In: Problems and perspectives in management : PPM ; … 9 (2011) 1, pp. 16-23
Persistent link: https://www.econbiz.de/10009229709
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The Influence of family blockholders on the financial behavior of listed family firms
Franzoi, Fabio - 2023
Persistent link: https://www.econbiz.de/10014315229
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Corporate Governance, Firms’ Performance and Earnings Management : Evidence from German Listed Companies
Hussain, Mostaq M. - 2015
This paper examines the effect of Corporate Governance (CG) on firms' performance and earnings management. Data has been collected from German companies listed on Frankfurt stock exchange. Board characteristics are used as the proxy for it, while performance is measured using the return on...
Persistent link: https://www.econbiz.de/10013031462
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Do firms earn the cost of capital due to tax shields of debt and provisions? : German evidence
Schüler, Andreas - 2002
Persistent link: https://www.econbiz.de/10001728346