Articlehybrid2024

Institutional ownership and earnings quality: Evidence from China

Muhammad Jahangir Ali · Pallab Kumar Biswas · Larelle Law Chapple · Sriyalatha Kumarasinghe

28 citations0/0 files storedPacific-Basin Finance Journal

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

Abstract

We examine the impact of institutional ownership on earnings quality in China. We have employed two proxies of earnings quality: discretionary accruals and real earnings management. Using 19,743 firm-year observations from 2009 to 2017, we find that firms with higher institutional ownership are more likely to display higher earnings quality in lower discretionary accruals and lesser real activities manipulation. Our results are robust after controlling for endogeneity.

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1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2003Earnings Management through Real Activities Manipulation 2003Earnings management and investor protection: an international comparison 2005Law, finance, and economic growth in China 1994Politicians and Firms 1998The Effect of Audit Quality on Earnings Management*

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