Corporate ownership structure and the informativeness of accounting earnings in East Asia

By Joseph P. H. Fan, T. Wong. 2002

2,161 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/68de9431aff19cfc6d4a342e4ea0d13ee3cb8607

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Citations in the corpus

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, result): “While the extent to which we have evidence differs across factors, recent empirical studies clearly support the importance of firms’ reporting incentives for observed reporting and disclosure practices (e.g., Ball et al., 2000; Fan and Wong, 2002; Leuz et al., 2003; Haw et al., 2004; Burgstahler et ”
Earnings Management and Investor Protection: An International Comparison (2002, neutral): “In this regard, our study complements the recent work by Ball et al. (1999 and 2000), Fan and Wong (1999), Ali and Hwang (2000), and Hung (2001), which documents that various institutional factors explain differences in the price-earnings association across countries.4 However, the price-earnings…”
Strategic Ownership Structure and the Cost of Debt (2012, background): “WhileLa Porta, Lopezde-Silanes, and Shleifer(1999), Claessens, Djankov, and Lang(2000), and Fan and Wong(2002) suggest that family ownership weakens governance, Anderson, Mansi, and Reeb(2003) suggest that family ownership lowers the 20 This database is based on a survey of securities law attorneys…”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “An important example for the real effects of disclosure regulation outside a capital market setting is the study by Jin and Leslie (2003). They analyze the effects of a mandate to display hygiene quality grade cards in restaurant windows on restaurants’ hygiene investments.”
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006, neutral): “In a similar vein, Fischer and Stocken (2000) argue that analyst forecasts can create incentives to manipulate earnings.”
Product market power, industry structure, and corporate earnings management (2013, background): “Giroud and Mueller, 2011). Guadalupe and Pérez-González (2010) show the greater the intensity of product market competition, the less the private benefits of managerial control.”
Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, neutral): “Fan and Wong (2002), working on a panel of listed East Asian non-financial firms, find that high ownership concentration and large separation of ownership and control are associated with lower levels of earnings informativeness.”