Hometown advantage: The effects of monitoring institution location on financial reporting discretion
By Benjamin C. Ayers, Santhosh Ramalingegowda, P. E. Yeung. 2011
282 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/6916e392558d4bbd5ff2ed3bf08d7fa2a5eaebc0
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Xiangang Xin
- Mikhail Pevzner
- G. He
- Jeong‐Bon Kim
- Liandong Zhang
- Ahsan Habib
- Mostafa Monzur Hasan
- Haiyan Jiang
In Finance
- Xiangang Xin
- Mikhail Pevzner
- G. He
- Jeong‐Bon Kim
- Liandong Zhang
- Ahsan Habib
- Mostafa Monzur Hasan
- Haiyan Jiang
Citations in the corpus
- The effect of CEO inside debt holdings on financial reporting quality (2015, methodology): “These variables include return on assets (ROA), a loss dummy (Loss), long-term debt-to-assets (Debt), market-to-book ratio (Mb), firm size (Size), sales growth (Salesgrowth), cash flow volatility (StdCash), and sales volatility (StdSales) (e.g., Klein 2002; Hribar and Nichols 2007; Zhao and Chen 200”
- The Impact of Religion on Financial Reporting Irregularities (2012, unknown): “(2010) do not find an association between dedicated institutional ownership and the probability of a restatement, Ayers et al. (2011) find that monitoring institutions reduce the probability of financial statement fraud.”
- Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management (2016, unknown): “As one of our objectives is to ascertain whether the results of Ayers et al. (2011) and Chhaochharia et al. (2012) can be extended to an international setting, we follow their construction”
- Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “Prior research has shown that institutional investors located closer to their investee firms are more effective monitors, due to their relationship-based access to the firms’ private information, and thus have lower costs for external monitoring (Ayers et al., 2011).”
- Employee Quality and Financial Reporting Outcomes (2017, unknown): “Specifically, research suggests auditors (Choi et al. 2012), the SEC (Kedia and Rajgopal 2011), security analysts (Yu 2008), and institutional ownership (Ayers, Ramalingegowda, and Yeung 2011) are all associated with financial reporting quality.”