Showing 1 - 10 of 11
Persistent link: https://www.econbiz.de/10003326139
Large shareholders are a potentially very important element of firms’ corporate governance system. Whereas analytical research is typically vague on who these large shareholders are, in practice there are important variations in the types of large owners (and the different types of large...
Persistent link: https://www.econbiz.de/10011825742
Persistent link: https://www.econbiz.de/10003984256
Persistent link: https://www.econbiz.de/10009377280
Persistent link: https://www.econbiz.de/10009628575
We are interested in understanding how agency conflicts in private firms arise through ownership structures and family relationships. Specifically, we analyze auditors' increase of effort and firms' choice of auditors in situations with higher level of agency conflicts. For a large sample of...
Persistent link: https://www.econbiz.de/10013115705
We are interested in understanding how agency conflicts in private firms arise through ownership structures and family relationships. Specifically, we analyze auditors' increase of effort and firms' choice of auditors in situations with higher level of agency conflicts. For a large sample of...
Persistent link: https://www.econbiz.de/10013105247
Using a large hand-collected sample of all blockholders (ownership ≥ 5%) of S&P 1500 firms for the years 2002–2009, we first document significant individual blockholder effects on earnings management (accrual-based earnings management, real earnings management, and restatements). This...
Persistent link: https://www.econbiz.de/10013007435
Persistent link: https://www.econbiz.de/10011627655
Persistent link: https://www.econbiz.de/10011690261