Does Public Ownership of Equity Improve Earnings Quality

By Dan Givoly, Carla K. Hayn, Sharon P. Katz. 2010

316 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/ddb4da716838a65a5ec572ff0a622a3bb718c96a

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. Christopher S. Armstrong
2. Weili Ge
3. W. Guay
4. Catherine Schrand
5. Patricia M. Dechow
6. Joseph P. Weber
7. Beng Wee Goh
8. Christian Leuz

In Finance

1. Christopher S. Armstrong
2. W. Guay
3. Catherine Schrand
4. Patricia M. Dechow
5. Weili Ge
6. Beng Wee Goh
7. Stefano Cascino
8. Dan Li

Citations in the corpus

• Corporate Governance, Accounting and Finance: A Review (2011, unknown): “Research demonstrates these opportunistic incentives to manage earnings have a greater impact for public than private firms (Givoly et al., 2010).”
• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, result): “Similarly, Givoly, Hayn, and Katz (2010) find that privately held firms have higher quality accruals and a lower propensity to manage earnings, a result interpreted as consistent with an “opportunistic behavior” hypothesis, where public firms having greater incentives to manage earnings to meet…”
• Conforming Tax Avoidance and Capital Market Pressure (2019, unknown): “To construct our sample of quasi-private firms, we follow Katz (2009) and Givoly et al. (2010) and select all firm-year observations on Compustat in any of the ten years from 2001 through 2010 that satisfy the criteria: (1) the firm’s stock price at fiscal year-end is unavailable (i.”
• The Influence of Family Ownership on the Quality of Accounting Information (2010, background): “Two competing views are often provided to predict the quality of accounting information in the case of ownership concentration (Givoly et al., 2010).”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Whether unconditional conservatism increases or decreases the decision usefulness of earnings is a controversial issue (see Watts, 2003a, 2003b; Givoly et al., 2010; Armstrong et al., 2010).”
• Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “For example, Jackson and Liu (2010) document that firms may use conservative accounting to facilitate earnings management.8 Their results are consistent with the findings of Givoly et al. (2010) that conservatism is not associated with earnings management as measured by discretionary accruals.”
• Internal Controls and Conditional Conservatism (2011, background): “The coefficients on D∆NIt-1*∆NIt-1*SIZE, DCFO*CFO*SIZE, and DR*R*SIZE suggest that larger firms have lower conservatism, consistent with the aggregation effect discussed in Givoly et al. (2007) and with the information asymmetry hypothesis discussed in LaFond and Watts (2008). Finally, similar to La”