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Institutional Ownership Composition and Earnings Management
16 references·11 citing·38 second hop
Institutional Ownership Composition and Earnings Management (2012)Institutional Ownership Composition and E…Detecting Earnings Management (2012)Detecting Earnings ManagementAccrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Monitoring: Which institutions matter? (2007)Monitoring: Which institution…The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…Shareholder investment horizons and the market for corporate control (2004)Shareholder investment horizo…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?* (2001)Do Institutional Investors Pr…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The motivation and impact of pension fund activism (1999)The motivation and impact of …The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Shareholder Activism by Institutional Investors: Evidence from CalPERS (1996)Shareholder Activism by Insti…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Institutional ownership and earnings quality: Evidence from China (2024)Institutional ownership and e…Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms (2023)Board gender diversity, insti…Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms (2022)Institutional Ownership Types…Mutual funds, tunneling and firm performance: evidence from China (2019)Mutual funds, tunneling and f…Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market (2019)Foreign institutional ownersh…Short term real earnings management prior to stock repurchases (2017)Short term real earnings mana…Real activities manipulation and firm valuation (2017)Real activities manipulation …CEO ability heterogeneity, board’s recruiting ability and credit risk (2017)CEO ability heterogeneity, bo…The effects of firms’ information environment on analysts’ herding behavior (2016)The effects of firms’ informa…Ownership Structure and Accounting Conservatism: A Literature Review (2015)Ownership Structure and Accou…Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management (2015)Board Member Characteristics …The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Large Shareholders and Corporate Control (1986)Additional evidence on equity ownership and corporate value (1990)Corporate Governance and Equity Prices (2003)The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)Does governance travel around the world? Evidence from institutional investors (2010)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)The pricing of discretionary accruals (1996)Performance matched discretionary accrual measures (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ESG performance and firm value: The moderating role of disclosure (2017)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2007Monitoring: Which institutions matter?1,870 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
  • 1996Shareholder Activism by Institutional Investors: Evidence from CalPERS1,291 cited
  • 2001Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?*1,280 cited
  • 2004Shareholder investment horizons and the market for corporate control1,271 cited

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2002
Institutional monitoring and opportunistic earnings management
948 cited
  • 1999The motivation and impact of pension fund activism904 cited
  • Cited by

    • 2022Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms47 cited
    • 2015Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management38 cited
    • 2019Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market36 cited
    • 2016The effects of firms’ information environment on analysts’ herding behavior31 cited
    • 2024Institutional ownership and earnings quality: Evidence from China28 cited
    • 2023Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms25 cited
    • 2019Mutual funds, tunneling and firm performance: evidence from China25 cited
    • 2015Ownership Structure and Accounting Conservatism: A Literature Review23 cited
    • 2017Real activities manipulation and firm valuation21 cited
    • 2017Short term real earnings management prior to stock repurchases20 cited
    • 2017CEO ability heterogeneity, board’s recruiting ability and credit risk19 cited