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The impact of corporate governance and ownership structure reforms on earnings quality in China
Ji, Xu-dong; Ahmed, Kamran; Lu, Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 169-198
Persistent link: https://www.econbiz.de/10011305188
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Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Wilson, Mark; Wang, Kun; Wu, Yue; Lau, Archie - In: Journal of contemporary accounting & economics 18 (2022) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10014226608
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The role of large shareholders in goodwill impairment decisions : evidence from China
Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: Emerging markets review 59 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10014533570
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Do family ownership and control influence the consequences of IFRS adoption?
Wu, Chloe Yu-Hsuan; Hsu, Hwa-Hsien; Lin, Che-Hung - In: Corporate governance : an international review 32 (2024) 2, pp. 348-371
Persistent link: https://www.econbiz.de/10014533604
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …
Persistent link: https://www.econbiz.de/10003850495
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Impact of accounting traditions, ownership and governance structures on financial reporting by Italian firms
Jaggi, Bikki; Allini, Alessandra; Manes Rossi, Francesca; … - In: Review of Pacific Basin financial markets and policies 19 (2016) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10011490534
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Ownership Concentration, IFRS Adoption and Earnings Quality : Evidence from an Emerging Market
Aksu, Mine H. - 2014
We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST …). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship …. Mandatory IFRS adoption has had a strong positive effect on earnings persistence and a weaker effect on earnings management …
Persistent link: https://www.econbiz.de/10013060411
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State ownership and earnings management around initial public offerings : evidence from China
Cheng, C. S. Agnes; Wang, Jing; Wei, Steven X. - In: Journal of international accounting research 14 (2015) 2, pp. 89-116
Persistent link: https://www.econbiz.de/10011429462
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The effects of board mechanisms and ownership on the relationship between CEO duality and earnings management in China's listed companies
Lin, Philip T. - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 18-27
Persistent link: https://www.econbiz.de/10011338475
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Ownership characteristics and earnings management in China
Guo, Fei; Ma, Shiguang - In: The Chinese economy 48 (2015) 5, pp. 372-395
Persistent link: https://www.econbiz.de/10011404594