We examine whether a large shareholder can alleviate conflicts of interest between managers and shareholders through … shareholders' perspective. Our results are consistent with empirical findings on the interaction between managers and minority …

accounting information reveals other managers' prior actions, however, can depend on its aggregation. This study provides theory …Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting … information can increase cooperation when it reveals the cooperativeness of other managers' prior actions. The extent to which …

to which managers exercise discretion over accruals. The results are consistent with the view that discretionary accruals …