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Does internal and external governance reduce earnings management in family owned firms in Malaysia?

Wan Masliza Wan Mohammad - In: International journal of business governance and ethics … 16 (2022) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10013198344

Influence or preference? : a new look at institutional ownership and earnings management

Wang, Jun; Wang, Qijian - In: Businesses 1 (2021) 3, pp. 151-167

Prior literature finds that earnings management is negatively correlated with institutional ownership. The question is whether institutional investors drive down earnings management of the firms they invest in, or they choose firms with lower earnings management. In this paper, we use the...

Persistent link: https://www.econbiz.de/10012664785

Commitment to IT investment plans : the interplay of real earnings, management, IT decentralization, and corporate governance

Xue, Ling; Mithas, Sunil; Ray, Gautam - In: MIS quarterly 45 (2021) 1, pp. 193-224

Persistent link: https://www.econbiz.de/10012814890

Value relevance of accounting figures in presence of earnings management : are enforcement and ownership diffusion really enough?

Callao, Susana; Cimini, Riccardo; Jarne, José Ignacio - In: Journal of business economics and management 17 (2016) 6, pp. 1286-1299

Persistent link: https://www.econbiz.de/10011626140

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

Managing the conflicting interests of workers and shareholders : evidence from pension-assumption manipulations

Cobb, J. Adam - In: ILR review : a publication of the New York State School … 72 (2019) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10012104699

Reducing symbolic compliance : the presence of multiple large shareholders as an internal monitoring mechanism

Li, Weiwen; Zhang, Yan; Li, Xinchun - In: Journal of management studies : JMS 61 (2024) 5, pp. 1946-1984

Persistent link: https://www.econbiz.de/10014548983

Do family ownership and control influence the consequences of IFRS adoption?

Wu, Chloe Yu-Hsuan; Hsu, Hwa-Hsien; Lin, Che-Hung - In: Corporate governance : an international review 32 (2024) 2, pp. 348-371

Persistent link: https://www.econbiz.de/10014533604

The dynamic endogeneity issue between corporate ownership structure and real-based earnings manipulation in an emerging market : advanced dynamic panel model

Attia, Eman Fathi; Mehafdi, Messaoud - In: Risks : open access journal 11 (2023) 11, pp. 1-27

This study aims to contribute to the existing literature by examining the relationship between corporate governance (CG) attributes and real-based earnings management (REM) in the context of an emerging market economy. The study employs a sample of 78 Egyptian Exchange (EGX)-listed companies...

Persistent link: https://www.econbiz.de/10014435753

The impact of director blockholders on abnormal accruals and inventory

Valenzuela, Eric; Chen, Ying - In: The journal of corporate accounting & finance 34 (2023) 4, pp. 193-207

Persistent link: https://www.econbiz.de/10014431513