On the association between institutional ownership and aggressive corporate earnings management in Australia
The British Accounting Review, pp. 105-128, 2003.
Corporate governanceDiscretionary accrualsInstitutional investorsG32Earnings managementMore(1+)
This study examines the association between institutional ownership and Australian firms' aggressive earnings management strategies. In contrast to similar studies, this study does not assume that the two views on how institutional ownership associates with firms' earnings management behaviour are mutually exclusive. The association betwe...More
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