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(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment

Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535

Persistent link: https://www.econbiz.de/10011760259

Country factors in earnings management of ADR firms

Chen, Clara Chia Sheng; Chou, Yan-Yu; Wei, Peihwang - In: Finance research letters 32 (2020), pp. 1-6

Persistent link: https://www.econbiz.de/10012430773

Earnings management and investor protection during the COVID-19 pandemic : evidence from G-12 countries

Ali, Heba; Amin, Hala Magdy; Mohamed, Diana Mostafa; … - In: Managerial auditing journal 37 (2022) 7, pp. 775-797

Persistent link: https://www.econbiz.de/10013407305

Directors' and officers' liability insurance and accounting conservatism : empirical evidence from China

Jia, Wanjiao; Bi, Shuoshuo; Du, Yingjie - In: Managerial auditing journal 37 (2022) 8, pp. 1091-1112

Persistent link: https://www.econbiz.de/10013407362

Legal shareholder protection and corporate R&D investment

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Corporate Governance Reforms Around the World and Cross-Border Acquisitions

Kim, E. Han - 2013

This paper provides comprehensive, detailed documentation of major corporate governance reforms (CGRs) undertaken by 26 advanced and emerging economies. Have these reforms impacted corporate investment decisions by altering investor protection (IP)? To answer this question, we estimate the CGRs'...

Persistent link: https://www.econbiz.de/10013082009