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Ownership structure and accounting conservatism : a literature review

Song, Fangfang - In: Modern economy 6 (2015) 4, pp. 478-483

Persistent link: https://www.econbiz.de/10011384337

Foreign institutional ownership and demand for accounting conservatism : evidence from an emerging market

Khalil, Mohamed; Ozkanc, Aydin; Yildiz, Yilmaz - In: Review of quantitative finance and accounting 55 (2020) 1, pp. 1-27

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View of institutional ownership and value relevance in Indonesia : the nexus of accounting conservatism

Muslim, Ade Imam; Doddy Setiawan - In: Rajagiri management journal 18 (2024) 3, pp. 251-263

Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …

Persistent link: https://www.econbiz.de/10015049408

The relationship between CSR disclosure and accounting conservatism : the role of state ownership

Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24

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Accounting conservatism and common ownership by dedicated institutional blockholders

Cheng, C. S. Agnes; Li, Xiaohui; Xie, Jing; Zhong, Yuxiang - In: Journal of business finance & accounting : JBFA 50 (2023) 9/10, pp. 1943-1983

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Government-linked investment companies and real earnings management : Malaysian evidence

Rahayu Abdul Rahman; Rahman, Asheq; Ghani, Erlane K.; … - In: International journal of financial research 10 (2019) 3, pp. 299-313

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Institutional ownership stability and real earnings management

Sakaki, Hamid; Jackson, Dave; Jory, Surendranath R. - In: Review of quantitative finance and accounting 49 (2017) 1, pp. 227-244

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Capital market pressure, real earnings management, and institutional ownership stability : evidence from Poland

Kałdoński, Michał; Jewartowski, Tomasz; Mizerka, Jacek - In: International review of financial analysis 71 (2020), pp. 1-20

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The breadth of ownership and corporate earnings management

Ma, Guangyuan; Wang, Yihong; Xu, Yekun; Zhang, Limin - In: Finance research letters 52 (2023), pp. 1-13

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Overlapping institutional ownership along the supply chain and earnings management of supplier firms

Gao, Lei; Han, Jianlei; Kim, Jeong-bon; Pan, Zheyao - In: Journal of corporate finance 84 (2024), pp. 1-20

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