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Institutional Ownership and Income Smoothing: Australian Evidence

Author

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  • Ping‐Sheng Koh

Abstract

Keywords: Institutional investors, Discretionary accruals, Earnings management, Income smoothing

Suggested Citation

  • Ping‐Sheng Koh, 2005. "Institutional Ownership and Income Smoothing: Australian Evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 18(2), pages 93-110, December.
    • Handle: RePEc:eme:arjpps:10309610580000678
    DOI: 10.1108/10309610580000678
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    Citations

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    Cited by:

    1. Tee, Chwee Ming, 2020. "Political connections and income smoothing: Evidence of institutional investors’ monitoring in Malaysia," Journal of Multinational Financial Management, Elsevier, vol. 55(C).
    2. Masoud Azizkhani & Gary S. Monroe & Greg Shailer, 2010. "The value of Big 4 audits in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 743-766, December.
    3. Muniandy, Puspa & Tanewski, George & Johl, Shireenjit K., 2016. "Institutional investors in Australia: Do they play a homogenous monitoring role?," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 266-288.
    4. Chen, Ching-Lung & Weng, Pei-Yu & Chien, Chu-Yang, 2018. "Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 465-485.

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