Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

By Jeong‐Bon Kim, Cheong H. Yi. 2006

438 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9dcd81ec14189226d4e0c8a26d1608b3a2ea7307

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Finance

Citations in the corpus

Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India (2017, background): “…groups can benefit affiliated companies by facilitating risk sharing through the transfer of resources from one affiliate (e.g., a well-performing company) to another (e.g., a poorly-performing company) during times of financial distress, by means other than accruals management (Kim & Yi, 2006).”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Lefort (2005), Kim and Yi (2006), and Price, Román, and Rountree (2011) highlight the relevance of ownership concentration as a governance device in the context of weak protection of investors' rights and its impact on the quality of financial results.”
Board of Directors and Opportunistic Earnings Management: Evidence from India (2008, background): “Kasznik (1999) suggests controlling for return on assets in estimation of discretionary accruals whereas Kothari, Leone, and Wasley (2005) suggest adjusting firm-level discretionary accruals by that of a performance-matched portfolio.”
The influence of board independence, competency and ownership on earnings management in Malaysia (2009, background): “Our result is however consistent with Kim and Yi (2005) and Cheng and Warfield (2005).”
Business Groups in Emerging Markets: Paragons or Parasites? (2007, positive): “More recently, La Porta et al. (1999) find that widelyheld firms are rare outside the US and the UK.”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…concentration (i.e., controlling shareholders relative to minority shareholders) suggest an entrenchment effect (Fan and Wong, 2002; Kim and Yi, 2006), while Wang (2006) provides evidence in support of the incentive alignment effect for founding family ownership in the U.S.70 Finally,…”
Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, background): “on the quality of financial results (Lefort 2005; Kim and Yi 2006; Price et al. 2006).”