Does the Presence of Institutional Investors Influence Accruals Management? Evidence from Australia

By G. Hsu, Ping-Sheng Koh. 2005

175 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b9077c150de1a3f7f5820d61f9e3ae77333c83a2

How researchers see this paper

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

In Accounting

1. Lukas Setia-Atmaja

In Strategy and Management

1. Lukas Setia-Atmaja

Citations in the corpus

• Governance Mechanisms and Firm Value: The Impact of Ownership Concentration and Dividends (2009, background): “Hsu and Koh (2005) find that a long-term oriented institution can act as a corporate governance mechanism to mitigate aggressive earnings management, while Chan, Faff, Mather, and Ramsay (2007) documented a positive relationship between the likelihood and frequency of firms issuing management…”
• Marching to the Beat of Different Drummers: The Influence of Institutional Owners on Competitive Actions (2010, unknown): “Lastly, we explore the competitive actions in which executives engage when there are competing governance influences within a firm’s ownership structure (Bushee, 1998; Hsu & Koh, 2005).”