Article2008

The influence of institutional investors on opportunistic earnings management

47 citations0/0 files storedInternational Journal of Accounting Auditing and Performance Evaluation

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Recent debates on institutional investors and their impact on corporate managers' accounting decisions have especially centred on the effectiveness of their monitoring role. Previous studies have reported mixed results on this question. This paper empirically examines the influence of institutional investors on earnings management in France. The results show that these investors can move corporate managers away from using discretionary accruals to adjust reported earnings. However, this influence is not systematic. It appears to be released only when managers are noticeably motivated to increase or reduce reported earnings. Otherwise, no statistically significant effect is observed.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1973Risk, Return, and Equilibrium: Empirical Tests 1986Large Shareholders and Corporate Control 1991Earnings Management During Import Relief Investigations 1933The Modern Corporation and Private Property 1985Positive Accounting Theory 2002Audit committee, board of director characteristics, and earnings management 2012Detecting Earnings Management

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