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Managerial Ownership Structure and Earnings Management

Author

Listed:
  • Chi‐Yih Yang
  • Hung‐Neng Lai
  • Boon Leing Tan

Abstract

Keywords: Agency cost, Managerial ownership, Earnings management, Discretionary accruals, Taiwan

Suggested Citation

  • Chi‐Yih Yang & Hung‐Neng Lai & Boon Leing Tan, 2008. "Managerial Ownership Structure and Earnings Management," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 35-53, January.
    • Handle: RePEc:eme:jfrapp:v:6:y:2008:i:1:p:35-53
    DOI: 10.1108/19852510880000634
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Mohammed Mehadi Masud Mazumder, 2017. "Re-examination of the Non-linear Relationship Between Management Ownership and Earnings Management: Evidence from Japan," Indian Journal of Corporate Governance, , vol. 10(1), pages 1-23, June.
    2. Marina Afzal, Muhammad Danish Habib, 2018. "Corporate Governance and Earnings Management: A Model and Empirical Investigation from Karachi Stock Exchange," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(2), pages 51-67, October.
    3. Amjad Iqbal & Xianzhi Zhang & Khalil Jebran, 2015. "Corporate Governance and Earnings Management: A Case of Karachi Stock Exchange Listed Companies," Indian Journal of Corporate Governance, , vol. 8(2), pages 103-118, December.
    4. Weiqi Zhang & Huong Ha & Hui Ting Evelyn Gay, 2020. "Analysts’ forecasts between last consensus and earning announcement date," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(4), pages 779-793, November.
    5. Jo-Lan Liu & Ching-Chieh Tsai, 2015. "Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management: Evidence from Taiwan," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-84, November.
    6. Mohammed Mehadi Masud Mazumder, 2016. "Exploring the Impact of Ownership Structure on Earnings Predictability: Insights from Japan," Indian Journal of Corporate Governance, , vol. 9(2), pages 97-121, December.
    7. Shayan-Nia, Mojtaba & Sinnadurai, Philip & Mohd-Sanusi, Zuraidah & Hermawan, Ancella-NIa Anitawati, 2017. "How efficient ownership structure monitors income manipulation? Evidence of real earnings management among Malaysian firms," Research in International Business and Finance, Elsevier, vol. 41(C), pages 54-66.
    8. Hanh Thi My Le & Qian Long Kweh & Irene Wei Kiong Ting & Mohammad Nourani, 2022. "CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 1240-1256, January.
    9. Alves, Sandra, 2012. "Executive stock options and earnings management in the portuguese listed companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 211-235.

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