INSTITUTIONAL INVESTOR TYPE, EARNINGS MANAGEMENT AND BENCHMARK BEATERS

287 citations recorded by the source corpus.

How researchers see this paper

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

Marching to the Beat of Different Drummers: The Influence of Institutional Owners on Competitive Actions (2010, background): “They frequently trade in and out of stocks and base these trading patterns on momentum strategies (Koh, 2007).”
Institutional Investor Stability and Crash Risk: Monitoring versus Short-Termism? (2013, background): “Koh (2007) finds that long-term institutional investors constrain aggressive earnings (accruals) management among firms that manage earnings to meet/beat earnings benchmarks but no such relation holds for transient institutional ownership.”
Conflicting Selves: Family Owners' Multiple Goals and Self-Control Agency Problems in Private Firms (2018, background): “While diversified owners have short time horizons, dedicated owners are primarily interested in the long-run profitability of the firm (Koh, 2007).”
Minding the Gap (2016, background): “Furthermore, transient institutional investors are typically beholden to their own constituents that are demanding of consistent positive quarterly returns (Koh, 2007; Marginson & McAulay, 2008).”
The Impact of Controlling Families and Family CEOs on Earnings Management (2010, methodology): “We control for the influence of Big 4 auditors and clean, unqualified opinion (unqualified opinion with no explanatory paragraph) on discretionary accruals, expecting there to be less discretionary accrual when firms are audited by Big 4 auditors or when firms receive a clean, unqualified opinion fr”