Institutional investor type, earnings management and benchmark beaters

    Journal of Accounting and Public Policy, pp. 267-299, 2007.

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    Keywords:
    corporate governancediscretionary accrualsinstitutional investorsbenchmark beatersg32More(2+)

    Abstract:

    This paper classifies institutional investors into transient or long-term by their investment horizons to examine the association between institutional investor type and firms’ discretionary earnings management strategies in two mutually exclusive settings – firms that (do not) use accruals to meet/beat earnings targets. The results suppo...More

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