Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions

By I. Haw, Bingbing Hu, Lee-Seok Hwang, Woody Wu. 2004

580 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/912b6f8b77c1f4dd804de0ee848adeac4360abae

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Citations in the corpus

The Quality of Accounting Information in Politically Connected Firms (2011, unknown): “Haw, Hu, Hwang, and Wu (2004) echo these results by arguing that country-level features interact with differences in control, and cash flow rights, to produce lower quality accounting information in countries with weaker statutory protection of minority rights.”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, result): “…supporting evidence differs across these factors, many empirical studies clearly indicate the importance of managerial 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 al., 2006).”
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006, unknown): “32 Remaining Differences in Accrual Accounting Rules To capture remaining accounting differences in the EU, we use the “accrual rules index”, ACCRUAL, constructed by Hung (2001) and updated for EU countries by Comprix et al.”
Ownership structure, corporate governance, and fraud: Evidence from China (2006, background): “…bwesternQ we mean developed or capitalist countries such as Australia, the U.K., and the U.S. 3 Supporting evidence comes from an international study by Haw et al. (2004) who find that well developed legal and extra-legal institutions (such as the tax authorities) help reduce earnings management.”
Societal trust and corporate tax avoidance (2018, unknown): “…suggests that strict and well-enforced laws to protect minority investors are more prevalent in countries with common law traditions than in countries with civil law traditions (e.g., Haw et al. 2004), which implies that the strength of investor protection is stronger in common law countries.”
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, unknown): “International research uses this variable to address country-specific factors that might be associated with financial reporting quality (Haw et al. 2004).”
The Effect of Corporate Social Performance on Financial Performance: The Moderating Effect of Ownership Concentration (2013, unknown): “2002) and reduced earnings quality (Fan and Wong 2002; Francis et al. 2003; Haw et al. 2004).”
IFRS Adoption and Accounting Quality: A Review (2007, background): “Other factors associated with financial reporting quality include the tax system (Guenther and Young, 2000; Haw et al., 2004), ownership structure (Fan and Wong, 2002; Ball and Shivakumar, 2005; Burgstahler et al., 2006), the political system (Leuz and Oberholzer-Gee, 2006), capital structure (Sun,…”