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The impact of ownership structure on earnings quality: the case of South Korea · Study

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ArticleThe impact of ownership structure on earnings quality: the case of South Korea

Abiot Mindaye Tessema2018

Article2018

The impact of ownership structure on earnings quality: the case of South Korea

Abiot Mindaye Tessema · Moo Sung Kim · Jagadish Dandu

23 citations·0/0 files stored·International Journal of Disclosure and Governance

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

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1997A Survey of Corporate Governance 1998Social Capital, Intellectual Capital, and the Organizational Advantage 1999Corporate Ownership Around the World 1988Management ownership and market valuation 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

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2020Does internal control quality improve earnings persistence? Evidence from China's a-share market 2022Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country

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Year2018

Typearticle

Published2018-03-27

VenueInternational Journal of Disclosure and Governance

ISSN-L1741-3591

Languageen

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1057/s41310-018-0039-x

openalex_workW2794733993

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