Corporate Ownership Structure and the Informativeness of Earnings

By Gillian Yeo, P. M. Tan, K. W. Ho, Sheng-Syan Chen. 2002

301 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/371121524608e32c2a8910071a39d12c1333c738

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Citations in the corpus

Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from Korea (2013, unknown): “Institutional ownership is also reported to enhance the informativeness of earnings information for Singapore firms (Yeo et al., 2002) and for Korean firms (Jung and Kwon, 2002).”
Institutional investors, shareholder activism, and earnings management (2011, background): “Consistently, Yeo et al. (2002) find that there is a positive relationship between large owners' stockholdings and earnings informativeness.”
Corporate governance, financial management decisions and firm performance: Evidence from the maritime industry (2014, background): “Yeo et al. (2002) also report that higher block holding is associated with fewer opportunities for earnings management.”
Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2009, unknown): “Given that firms that are majority owned by PE sponsors have higher ownership concentration than firms that are owned by management, I further expect them to have a greater propensity to manage earnings (Haw et al. 2004; Leuz et al. 2003; Yeo et al. 2002).”
Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, methodology): “We use the cross-sectional version of the modified Jones (1991) model to estimate the nondiscretionary component of total accruals (TAC) (DeFond and Jiambalvo 1991; Yeo et al. 2002).”
Ownership Structure and Intellectual Capital Performance in Malaysia (2009, unknown): “…Hassan & Mohd-Saleh, 2007; Mohd-Saleh, Mohd-Iskandar & Rahmat, 2007; Warfield et al., 1995), agency costs (Peasnell et al., 2000; Singh & Davidson, 2003; Yeo et al., 2002) and company performance (Chang & Shin, 2007; Demsetz & Villalonga, 2001; Gunasekarage, Hess & Hu, 2007; Han & Suk, 1998).”
Managerial Entrenchment and Corporate Social Performance (2008, background): “Finally, we provide evidence of the entrenchment motives that explain earnings manipulations like income smoothing (Fudenberg and Tirole, 1995; and Yeo et al., 2002) as well as their connection with CSP. Managers smooth earnings, as part of an entrenchment strategy, in order to ensure the stability…”
An unintended consequence of book-tax conformity: A loss of earnings informativeness (2008, methodology): “…using the coefficient relating returns to earnings (e.g., Teoh and Wong, 1993; Imhoff and Lobo, 1992; Warfield et al., 1995; Subramanyam and Wild, 1996; Fan and Wong, 2002; and Yeo et al., 2002). converting firms’ average ERC declined post-TRA 86 more so than the average ERC of the accrual firms.”