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Shareholder identity and real earnings management : empirical evidence from Vietnam
Hien Thu Bui; Huong Hoang Nguyen Le - In: Afro-Asian Journal of Finance and Accounting : AAJFA 14 (2024) 3, pp. 432-450
Persistent link: https://www.econbiz.de/10014546121
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State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye; Monroe, Gary S.; Wang, Jenny Jing - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
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Institutional ownership and earnings quality : evidence from China
Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10014534582
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Ownership structure and accounting conservatism in China
Cullinan, Charles P.; Wang, Fangjun; Wang, Peng; Zhang, … - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10009538613
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Institutional investment horizon, state ownership, and earnings management : evidence from China
Wang, Zhihao; Liao, Kezhi; An, Weidong - In: Applied economics letters 30 (2023) 11, pp. 1505-1521
Persistent link: https://www.econbiz.de/10014304405
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Does state ownership of banks matter? : Russian evidence from the financial crisis
Davydov, Denis - In: Journal of emerging market finance 17 (2018) 2, pp. 250-285
Persistent link: https://www.econbiz.de/10011925523
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Political connections, government ownership, and earnings management : evidence from Jordan
Alhadab, Mohammad; Abdullatif, Modar; Ahmed, Ahmed H.; … - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 93-126
Persistent link: https://www.econbiz.de/10012668217
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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
Persistent link: https://www.econbiz.de/10012320964
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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
Persistent link: https://www.econbiz.de/10014301970
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Firm life cycle and earnings management : the moderating role of state ownership
Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010-2019. To eliminate autocorrelation and...
Persistent link: https://www.econbiz.de/10013435745