Avoiding the risk of de-legitimation: Impact of internationalization on earnings management of emerging market firms

M Popli, M Raithatha, L Goyal - Finance Research Letters, 2022 - Elsevier
This study examines the impact of internationalization on the corporate misconduct of
earnings management by emerging market multinational enterprises. We propose that …

Do retail and institutional investors react differently to earnings management? Evidence from Indian IPOs

VP Priyesh, LPJ Jijo - Journal of Applied Accounting Research, 2024 - emerald.com
Purpose This study investigates the impact of pre-IPO earnings management on investor
demand in the Indian IPO market. It also examines whether earnings management by issuer …

Do Institutional Investors Improve Corporate Governance Quality? Evidence From the Blockholdings of the Korean National Pension Service

CY Chung, D Kim, J Lee - Global Economic Review, 2020 - Taylor & Francis
Institutional investors dissatisfied with weak firm governance can directly or indirectly
intervene in management to maximise profits. However, no study has investigated the effects …

Governance through exit: Pension fund reform impact on real earnings management of portfolio companies

M Kałdoński, T Jewartowski - Review of Quantitative Finance and …, 2024 - Springer
Theoretical models predict that the threat of outside blockholder exit can mitigate agency
problems and force managers to undertake actions that would maximize firm value in the …

Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan?

A Prabowo - Jurnal Akuntansi Keuangan Dan Bisnis, 2022 - jurnal.pcr.ac.id
Tujuan penelitian ini adalah untuk mengetahui secara empiris pengaruh manajemen laba
dan tata kelola perusahaan terhadap nilai perusahaan. Tata kelola perusahaan diukur …

Research on Earnings Management: Bbibliometric Analysis

ES Vieira, M Madaleno, G Azevedo - Comparative Research on …, 2021 - igi-global.com
This chapter intends to contribute to the analysis and comparison of the earnings
management (EM) practices through a bibliometric review of the existent literature, in order …

[PDF][PDF] Governance Through Exit: Polish Pension Fund Reform Impact on Real Earnings Management of Portfolio Companies

M Kałdoński, T Jewartowski - efmaefm.org
Theoretical models predict that exit threat can mitigate agency problems and force
managers to undertake actions that would maximize the firm value in the long run. We …

[PDF][PDF] Earnings Management in IPO: A Look at Public Float

HMH Truong, ES Lee, MA Leach-López - 경영교육연구, 2022 - researchgate.net
[Implications] Our study contributes to the literature in three ways. First, this study contributes
to public float literature by showing the significant and negative effect of public float on …

Private Communication and Earnings Management

Z QI, Y Zhou, J Chen - Available at SSRN 3493131, 2019 - papers.ssrn.com
This study conducts the first analysis of the influence of private communication on earnings
management. Results show that private communication can curb earnings management; the …