On the association between institutional ownership and aggressive corporate earnings management in Australia

By Ping-Sheng Koh. 2003

428 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0cdb4077f2e5f7aef341eaefd968bbb9e8495370

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In Accounting

1. Emma García‐Meca
2. M. Muttakin
3. Arifur Khan
4. M. Azim
5. J. P. Sánchez‐Ballesta
6. Haithem Nagati
7. Mehdi Nekhili
8. Tawhid Chtioui

In Strategy and Management

1. M. Muttakin
2. Arifur Khan
3. M. Azim
4. María Alvarado
5. Laura Muro
6. Paolo Saona
7. Mehdi Nekhili
8. Ayalew Lulseged

Citations in the corpus

• Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, background): “information (Balsam et al. 2003; Koh 2003; Ferreira and Matos 2008; Ruiz et al. 2009; Ferreira et al. 2010), so limiting opportunism and promoting the reduction of agency costs (Shleifer and Vishny 1997; Rajgopal et al.”
• Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms (2011, background): “Our results are not consistent with Rahman and Ali 2007, Bowen, Rajgopal, & Venkatachalam, 2004; Koh, 2003 who found no significant relationship between DAC and concentration of ownership.”
• Ownership Structure and Earnings Management in Malaysian Listed Companies: The Size Effect (2008, background): “The evidence indicates that block ownership plays a significant role in monitoring earnings management activities (Chung et al., 2002; Yeo et al., 2002; Koh, 2003) and agency costs (DeFond & Jiambalvo, 1994; Chung et al., 2002; Jiambalvo et al., 2002; Park & Shin, 2003).”
• Women directors, family ownership and earnings management in Malaysia (2016, background): “Hence, because of a higher risk of breaching debt covenants, highly levered firms tend to manage earnings (e.g. Koh, 2003).”
• Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, background): “Therefore, we control for the total accruals of the previous period (Koh, 2003).”
• Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “29 findings are in accordance with those of prior studies (Jaggi & Leung, 2007; Koh, 2003; Park & Shin, 2004).”
• Corporate Governance and Earnings Management: A Meta‐Analysis (2009, background): “The entrenchment hypothesis states on the other hand that high levels of insider ownership may be ineffective in prompting insiders to make valuemaximizing decisions, which may result in an increase in earnings management (Cornett, Marcus, & Tehranian, 2008) Other authors do not find any significant”