Characteristics of institutional investors and discretionary accruals-Reference-Cited by-同舟云学术

Characteristics of institutional investors and discretionary accruals

Published:2009-06-26 Issue:1 Volume:17 Page:5-26
ISSN:1834-7649
Container-title:International Journal of Accounting & Information Management
language:en
Short-container-title:Int J Acc & Info Management

Author:

Agnes Cheng C.S.,Reitenga Austin

Publisher

Emerald

Subject

General Economics, Econometrics and Finance,Accounting,Management Information Systems

Reference30 articles.

1. Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

2. Beasley, M. (1996), “An empirical analysis of the relation between the board of director composition and financial statement fraud”,The Accounting Review, Vol. 71 No. 4, pp. 443‐65.

3. The Effect of Audit Quality on Earnings Management

4. Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance

5. Ownership structure and voting on antitakeover amendments

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