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Does shareholder activism improve operating performance of targeted companies : a re-examination of CalPERS' focus list program

Zheng, Steven X.; Zhong, Ke - In: International journal of corporate governance : IJCG 8 (2017) 2, pp. 156-173

Persistent link: https://www.econbiz.de/10011890149

CEO shareholdings and earnings manipulation : a behavioral explanation

Petrou, Andreas P.; Procopiou, Andreas - In: European management review : the journal of the … 13 (2016) 2, pp. 137-148

Persistent link: https://www.econbiz.de/10011610437

Effects of corporate profitability and growth on the shareholding strategies of banks : evidence from Japan

Kobori, Kazuhiko - In: International journal of economics and finance 12 (2020) 9, pp. 83-94

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Shareholder Value aus rechtlicher Sicht

Mülbert, Peter O. - In: Zeitschrift für Unternehmens- und Gesellschaftsrecht : ZGR 26 (1997) 2, pp. 129-172

Persistent link: https://www.econbiz.de/10001218971

Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting …-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and … overstating gains associated with special items. Firms can manipulate earnings downward by delaying revenue recognition …

Persistent link: https://www.econbiz.de/10011540776

Are controlling shareholders influencing the relationship between CSR and earnings quality? : evidence from Chinese listed companies

Li, Antai; Xia, Xinping - In: Emerging markets finance & trade : a journal of the … 54 (2018) 4/5/6, pp. 1047-1062

Persistent link: https://www.econbiz.de/10012123553

Individual large shareholders, earnings management, and capital-market consequences

Dou, Yiwei; Hope, Ole-Kristian; Thomas, Wayne B.; Zou, Youli - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 872-902

Persistent link: https://www.econbiz.de/10011627655

Shareholders’ pay-out–related thresholds and earnings management

Koren, Jernej; Valentinčič, Aljoša - In: Economic and business review : EBR 15 (2013) 2, pp. 151-173

Persistent link: https://www.econbiz.de/10011613608

Effects of shareholder groups on the factoring institutions profitability : evidence from Germany

Koch, Sven - In: International journal of economics and finance 7 (2015) 11, pp. 39-51

Persistent link: https://www.econbiz.de/10011401107

Large shareholders and the pressure to manage earnings

Guthrie, Katherine; Sokolowsky, Jan - In: The journal of corporate finance : contracting, … 16 (2010) 3, pp. 302-319

Persistent link: https://www.econbiz.de/10003980075

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