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Corporate ownership structure and the informativeness of accounting earnings in East Asia · Study

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ArticleCorporate ownership structure and the informativeness of accounting earnings in East Asia

Joseph P. H. Fan2002

Article2002

Corporate ownership structure and the informativeness of accounting earnings in East Asia

Joseph P. H. Fan · T.J. Wong

1,919 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1960The Problem of Social Cost 1997A Survey of Corporate Governance 1999Corporate Ownership Around the World 1986Large Shareholders and Corporate Control 1988Management ownership and market valuation 1985The Structure of Corporate Ownership: Causes and Consequences 2000The separation of ownership and control in East Asian Corporations

Cited by

2003Earnings management and investor protection: an international comparison 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2001Estimating the Value of Political Connections 2010The financial reporting environment: Review of the recent literature 2003Incentives versus standards: properties of accounting income in four East Asian countries 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

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Details

Year2002

Typearticle

Published2002-08-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations1,919

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0165-4101(02)00047-2

openalex_workW3124302192

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2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

2010The role of information and financial reporting in corporate governance and debt contracting