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Institutional investors, shareholder activism, and earnings management

Citations

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Cited by:

  1. Ayesha Amjad & Sadaf Ehsan & Mariam Amjad & Seemab Gillani, 2021. "Impact of Shareholders’ Activism on Governance Practices and Firm Performance in Pakistan: A Response for Family Controlled Firms," iRASD Journal of Economics, International Research Alliance for Sustainable Development (iRASD), vol. 3(1), pages 1-12, june.
  2. Kiran Kumar & Priyanka Anvekar, 2025. "“Does institutional shareholder activism benefit the monitoring firm?”," Future Business Journal, Springer, vol. 11(1), pages 1-14, December.
  3. Esther B. Brio & Ilidio Lopes-e-Silva & Javier Perote, 2016. "Effects of opportunistic behaviors on security markets: an experimental approach to insider trading and earnings management," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 33(3), pages 379-402, December.
  4. Siala Bouaziz Souha & Jarboui Anis & David McMillan, 2016. "Corporate governance and firm characteristics as explanatory factors of shareholder activism: Validation through the French context," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1150407-115, December.
  5. Ge, Wenxia & Kim, Jeong-Bon, 2014. "Real earnings management and the cost of new corporate bonds," Journal of Business Research, Elsevier, vol. 67(4), pages 641-647.
  6. Jana Oehmichen & Sebastian Firk & Michael Wolff & Franz Maybuechen, 2021. "Standing out from the crowd: Dedicated institutional investors and strategy uniqueness," Strategic Management Journal, Wiley Blackwell, vol. 42(6), pages 1083-1108, June.
  7. Chen, Xuchang & Wu, Changqi & Xie, Xuanli, 2025. "Foreign ownership and corporate litigation risk," Journal of Business Research, Elsevier, vol. 189(C).
  8. Chii-Shyan Kuo & Chandra Subramaniam & Xu Wang & Shih-Ti Yu, 2020. "Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 565-587, February.
  9. Ryan Krause & Michael C. Withers, 2022. "Propulsions Toward What Capes? Testing Normative Theory Through a Panorama of Consequences," Journal of Business Ethics, Springer, vol. 181(2), pages 317-333, November.
  10. Ghribi Rihab & Anis Jarboui, 2016. "Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception," Post-Print hal-01371223, HAL.
  11. Chen, Xiaoqi & Li, Weiping & Chen, Zifang & Huang, Jiashun, 2022. "Environmental regulation and real earnings management—Evidence from the SO2 emissions trading system in China," Finance Research Letters, Elsevier, vol. 46(PB).
  12. Liu, Xinyu & Gao, Shuanping & Tong, Lijing & Li, Jiyuan, 2025. "Multiple large shareholders and pay-performance sensitivity: Evidence from China," Research in International Business and Finance, Elsevier, vol. 73(PA).
  13. Aymen Ammari & Sarra Amdouni & Ahmed Zemzem & Abderrazak Ellouze, 2016. "The Effect of Monitoring Committees on the Relationship between Board Structure and Firm Performance," JRFM, MDPI, vol. 9(4), pages 1-13, December.
  14. Lo, Huai-Chun & Wu, Ruei-Shian & Kweh, Qian Long, 2017. "Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance," International Review of Financial Analysis, Elsevier, vol. 52(C), pages 62-76.
  15. Mona Mortazian & Seyedeh Asieh H. Tabaghdehi & Bryan Mase, 2019. "Large Shareholding and Firm Value in the Alternative Investment Market (AIM)," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 26(2), pages 229-252, June.
  16. Marta Cristina Pelucio Grecco, 2013. "The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 110-132, October.
  17. Comporek Michal, 2023. "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 315-332, December.
  18. Te Bao & John Duffy & Nobuyuki Hanaki, 2024. "Paying to Avoid the Spotlight," ISER Discussion Paper 1238, Institute of Social and Economic Research, The University of Osaka.
  19. Yang, Mian & Tang, Wenliang, 2022. "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, vol. 51(PA).
  20. Jiang, Dequan & Li, Weiping & Shen, Yongjian & Yu, Shuangli, 2022. "Does air pollution affect earnings management? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 72(C).
  21. Fu, Junhui & Chen, Xingwei & Liu, Yufang & Chen, Rongda, 2022. "Managerial ability and stock price synchronicity," Research in International Business and Finance, Elsevier, vol. 60(C).
  22. Bingrun Xu & Wenli Huang & Lu Li & Lei Lu, 2023. "Mutual fund activism and corporate innovation: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S2), pages 2755-2779, June.
  23. Khayria Amarna & Raquel Garde Sánchez & Maria Victoria López‐Pérez & Mahmoud Marzouk, 2024. "The effect of environmental, social, and governance disclosure and real earning management on the cost of financing," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3181-3193, July.
  24. Novaes, Paulo Victor G. & Lamounier, Wagner Moura & Louzada, Luiz Claudio & Bressan, Valéria Gama Fully & Pinheiro, Laura Edith Taboada, 2025. "Resource slack and institutional ownership: A DuPont analysis in an emerging market," Research in International Business and Finance, Elsevier, vol. 79(C).
  25. Ding, Rong & Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward, 2013. "Fund ownership and stock price informativeness of Chinese listed firms," Journal of Multinational Financial Management, Elsevier, vol. 23(3), pages 166-185.
  26. Sumaira Ashraf & Elisabete G. S. Félix & Zélia Serrasqueiro, 2022. "Does board committee independence affect financial distress likelihood? A comparison of China with the UK," Asia Pacific Journal of Management, Springer, vol. 39(2), pages 723-761, June.
  27. Ching-Lung Chen & Chung-Yu Chen, 2018. "Do Weak Internal Controls Affect Institutional Ownership Decisions?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-37, September.
  28. Souha Bouaziz Siala & Anis Jarboui, 2019. "The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France," Contemporary Economics, Vizja University, vol. 13(1), March.
  29. Denes, Matthew R. & Karpoff, Jonathan M. & McWilliams, Victoria B., 2017. "Thirty years of shareholder activism: A survey of empirical research," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 405-424.
  30. Badar Alshabibi, 2021. "The Role of Institutional Investors in Improving Board of Director Attributes around the World," JRFM, MDPI, vol. 14(4), pages 1-33, April.
  31. Abdelnaser M. Mohamed Amer & Asil Azimli & Muri Wole Adedokun, 2025. "Earnings Management and IFRS Adoption Influence on Corporate Sustainability Performance: The Moderating Roles of Institutional Ownership and Board Independence," Sustainability, MDPI, vol. 17(17), pages 1-27, September.
  32. Pablo de Andrés & Laura Arranz-Aperte & Juan Antonio Rodríguez-Sanz, 2017. "Delegation of board work to committees in Europe," Economics of Governance, Springer, vol. 18(2), pages 179-208, May.
  33. Dominika Hadro & Karol Marek Klimczak & Marek Pauka, 2017. "Impression Management in Letters to Shareholders: Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 305-330, September.
  34. Fernando Muñoz, 2021. "Sin sectors and negative screening," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(2), pages 216-230, April.
  35. Shailesh Rastogi & Kuldeep Singh & Jagjeevan Kanoujiya, 2024. "Impact of Shareholders’ Activism on the Performance of Banks in India: A Panel Data Application," Business Perspectives and Research, , vol. 12(1), pages 83-99, January.
  36. 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.
  37. Wu, Bao & Chen, Feng & Li, Lanhua & Xu, Lei & Liu, Zijia & Wu, Yaoyao, 2025. "Institutional investor ESG activism and exploratory green innovation: Unpacking the heterogeneous responses of family firms across intergenerational contexts," The British Accounting Review, Elsevier, vol. 57(4).
  38. Maria Ruiz‐Castillo & Juan Alberto Aragón‐Correa & Nuria Esther Hurtado‐Torres, 2024. "Independent directors and environmental innovations: How the visibility of public and private shareholders' environmental activism moderates the influence of board independence," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 424-440, February.
  39. Maria Goranova & Lori Verstegen Ryan, 2022. "The Corporate Objective Revisited: The Shareholder Perspective," Journal of Management Studies, Wiley Blackwell, vol. 59(2), pages 526-554, March.
  40. Shen, Huayu & Liu, Runxin & Xiong, Hao & Hou, Fei & Tang, Xiaoyi, 2021. "Economic policy uncertainty and stock price synchronicity: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  41. Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022. "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, vol. 62(C).
  42. Sudam Shingade & Shailesh Rastogi & Venkata Mrudula Bhimavarapu & Abhijit Chirputkar, 2022. "Shareholder Activism and Its Impact on Profitability, Return, and Valuation of the Firms in India," JRFM, MDPI, vol. 15(4), pages 1-20, March.
  43. Yuhui Dang & Jian Sun & Yang Zhao, 2024. "Retail shareholder activism and corporate innovation: evidence from investor interaction platforms in China," Quality & Quantity: International Journal of Methodology, Springer, vol. 58(2), pages 1827-1858, April.
  44. Kiyoung Chang & Jean Kabongo & Ying Li, 2021. "Geographic proximity, long-term institutional ownership, and corporate social responsibility," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 297-328, January.
  45. Fu, Yumei & He, Feng & Li, Jintian & Zan, Bingyan, 2024. "Commonality in liquidity and corporate default risk - Evidence from China," Research in International Business and Finance, Elsevier, vol. 69(C).
  46. Wei Shi & Brian L. Connelly & Robert E. Hoskisson, 2017. "External corporate governance and financial fraud: cognitive evaluation theory insights on agency theory prescriptions," Strategic Management Journal, Wiley Blackwell, vol. 38(6), pages 1268-1286, June.
  47. Hadani, Michael & Doh, Jonathan P. & Schneider, Marguerite, 2019. "Social movements and corporate political activity: Managerial responses to socially oriented shareholder activism," Journal of Business Research, Elsevier, vol. 95(C), pages 156-170.
  48. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
  49. Bu, Jun & Fei, Tianlun & Zhou, Futong, 2024. "United we stand, divided we fall: The impact of top management team stability on corporate litigation," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  50. Abbas Ali Daryaei & Yasin Fattahi & Davood Askarany & Saeed Askary & Mahdad Mollazamani, 2022. "Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality," JRFM, MDPI, vol. 15(11), pages 1-28, October.
  51. Chen, Xuchang & Zhang, Zhu, 2025. "Fintech development and corporate misconduct," Technological Forecasting and Social Change, Elsevier, vol. 213(C).
  52. Wang, Lan & Ding, Xinge & Yang, Yudong & Wu, Ruiyi, 2025. "Corporate environmental performance and bond financing cost: A multi-stakeholder signaling perspective," International Review of Financial Analysis, Elsevier, vol. 106(C).
  53. Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015. "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 61-74.
  54. Bao, Shuji Rosey & Lewellyn, Krista B., 2017. "Ownership structure and earnings management in emerging markets—An institutionalized agency perspective," International Business Review, Elsevier, vol. 26(5), pages 828-838.
  55. Ge, Jiaying & Cahan, Steven F. & Chen, Jerry W., 2024. "Curbing myopic R&D behavior: How private meetings serve as a channel," The British Accounting Review, Elsevier, vol. 56(6).
  56. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2021. "Do activist shareholders influence a manager’s decisions on a firm’s dividend policy: A mixed-method study," Journal of Business Research, Elsevier, vol. 122(C), pages 387-397.
  57. Ramesh Chandra Das & Chandra Sekhar Mishra & Prabina Rajib, 2018. "Firm-specific Parameters and Earnings Management: A Study in the Indian Context," Global Business Review, International Management Institute, vol. 19(5), pages 1240-1260, October.
  58. Hamid Sakaki & Dave Jackson & Surendranath Jory, 2017. "Institutional ownership stability and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 227-244, July.
  59. Li, Dan & Xia, Ying, 2021. "Gauging the effects of stock liquidity on earnings management: Evidence from the SEC tick size pilot test," Journal of Corporate Finance, Elsevier, vol. 67(C).
  60. Liu, Mingzhi & Shi, Yulin & Wilson, Craig & Wu, Zhenyu, 2017. "Does family involvement explain why corporate social responsibility affects earnings management?," Journal of Business Research, Elsevier, vol. 75(C), pages 8-16.
  61. Ziwei Wang & Chunfeng Wang & Zhenming Fang, 2023. "Common institutional ownership and corporate misconduct," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(1), pages 102-136, January.
  62. Barros, Victor & Guedes, Maria João & Santos, Joana & Sarmento, Joaquim Miranda, 2023. "Shareholder activism and firms’ performance," Research in International Business and Finance, Elsevier, vol. 64(C).
  63. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
  64. Ishida, Souhei & Kochiyama, Takuma, 2020. "ISS’s Proxy Voting Guidelines and ROE Management," Working Paper Series 235, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
  65. Yang, Zhonghai & Xiu, Xue & Xu, Meng & Zhao, Yixiu, 2024. "Noncontrolling shareholders' network centrality and corporate earnings management: Governance or conspiracy?," International Review of Financial Analysis, Elsevier, vol. 94(C).
  66. Hennig, Jan C. & Oehmichen, Jana & Steinberg, Philip J. & Heigermoser, Judith, 2022. "Determinants of common ownership: Exploring an information-based and a competition-based perspective in a global context," Journal of Business Research, Elsevier, vol. 144(C), pages 690-702.
  67. Yichu Huang & Lei Chen & Frank Hong Liu, 2024. "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 237-264, July.
  68. Karin Hakelius & Helena Hansson, 2016. "Measuring Changes in Farmers’ Attitudes to Agricultural Cooperatives: Evidence from Swedish Agriculture 1993–2013," Agribusiness, John Wiley & Sons, Ltd., vol. 32(4), pages 531-546, November.
  69. Elyas Elyasiani & Yuan Wen & Rongrong Zhang, 2017. "Institutional Ownership And Earning Management By Bank Holding Companies," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 40(2), pages 147-178, June.
  70. Tung-Hao Lee & Jiun-Kai Huang, 2013. "Financial Liberalization, Foreign Ownership and Corporate Operational Efficiency: The Case of Taiwan Market," Review of Economics & Finance, Better Advances Press, Canada, vol. 3, pages 34-47, August.
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