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Do foreign ownership, executive incentives, corporate social responsibility activity and audit quality affect corporate tax avoidance?
Putri, Vidiyanna Rizal; Nor Balkish Zakaria; Said, Jamaliah - In: Indian journal of corporate governance 16 (2023) 2, pp. 218-239
Persistent link: https://www.econbiz.de/10014635226
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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 impact of foreign ownership, corporate governance on earning management : fuzzy-set qualitative comparative analysis
Tran Thi Thu; Yen Thi Hai Do; Kim Nhan Vo - In: Cogent business & management 10 (2023) 3, pp. 1-19
The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign...
Persistent link: https://www.econbiz.de/10014506368
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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
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Is audit committee busyness associated with earnings management? : the moderating role of foreign ownership
Saleh, Mohammed W. A.; Mansout, Marwan - In: Accounting research journal 37 (2024) 1, pp. 80-97
Persistent link: https://www.econbiz.de/10014491708
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Conflict or alignment? : the role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management
Yoshikawa, Toru; Requejo, Ignacio; Colpan, Asli M.; … - In: Strategic Organization 21 (2023) 4, pp. 827-855
Persistent link: https://www.econbiz.de/10014436161
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Do foreign investors make firms more transparent? : evidence from Korea
Lee, Junyong; Oh, Frederick Dongchuhl - In: Journal of multinational financial management 74 (2024), pp. 1-18
In this study, we investigate whether foreign equity participation enhances the level of transparency in Korean listed firms’ accounting information. Using panel data on the Korean listed firms during the 1999–2019 period, we find that foreign ownership has a positive effect on the...
Persistent link: https://www.econbiz.de/10015062463
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Ownership structures influence on audit fee
Sherliza Puat Nelson; Mohamed-Rusdi, Nurul Farha - In: Journal of accounting in emerging economies : JAEE 5 (2015) 4, pp. 457-478
Persistent link: https://www.econbiz.de/10011507133
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Foreign ownership and audit fees in European listed firms
Pronobis, Paul; Schaeuble, Jonas - In: The European accounting review 31 (2022) 3, pp. 575-602
Persistent link: https://www.econbiz.de/10013370841
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Who Cares About Corporate Fraud? Evidence from Cross-Border Mergers and Acquisitions of Chinese Companies
Fu, Chao; Deng, Xiuyuan; Tang, Hongfei - 2022
, we examine whether fraud revelations by regulators affect corporate cross-border M&As. We find that acquirers with a … history of fraud are less likely to complete cross-border M&As, and if completed, take longer to conclude transactions than … other acquirers. Our findings suggest that corporate fraud has implicit costs due to loss of reputation that may impede the …
Persistent link: https://www.econbiz.de/10014236671