Managerial Ownership and Earnings Management: Theory and Empirical Evidence from Japan

By Nobuyuki Teshima, Akinobu Shuto. 2008

117 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/e62aa1cefdc7d87f0b68c8a1fdfb2d66ad53e28b

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In Accounting

1. Lara Al-Haddad
2. Mark R. Whittington
3. Jesus Sáenz González
4. Emma García‐Meca
5. A. Gerged
6. J. P. Sánchez‐Ballesta

Citations in the corpus

• The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, result): “Previous AEM empirical results appear to be inconclusive; both Ali et al. (2008) and Alves (2012) find AEM negatively related to managerial ownership, but Teshima and Shuto (2008) find a positive relationship.”
• Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, background): “the Boards be active and understand their task as a continuous process, and Vafeas (1999) has demonstrated empirically the existence of a direct relation between the Board activity and the profitability of the firm.”