Institutional Ownership and Conservatism

By Santhosh Ramalingegowda, Yong Yu. 2012

417 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/fc3d6a1e62d817601588982567fde0371787f934

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Citations in the corpus

CEO Gender, Ethical Leadership, and Accounting Conservatism (2015, result): “Our approach and our choices of control variables are consistent with the extensive body of prior research that has adopted these models (e.g., Chen et al. 2010; Chung and Wynn 2008; Goh and Li 2011; Ramalingegowda and Yu 2012).”
Is Institutional Ownership Related to Corporate Social Responsibility? The Nonlinear Relation and Its Implication for Stock Return Volatility (2015, positive): “Ramalingegowda and Yu (2012), for instance, find that higher ownership by institutions that are likely to monitor managers is associated with more conservative financial reporting, and ownership by monitoring institutions leads to more conservative reporting.”
The effect of financial reporting quality on corporate dividend policy (2017, neutral): “…by monitoring-type institutional investors (i.e., institutions with long horizon, concentrated holdings and independence from firm management), who are likely to use accounting information to discipline managers (e.g., Shleifer and Vishny 1986; Chen et al. 2007b; Ramalingegowda and Yu 2012).”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, positive): “…long as the cross-sectional variation of accounting conservatism remains relatively stable; that is, more conservative firms remain relatively more conservative and less conservative firms remain relatively less conservative. and Duellman 2007; Garcia Lara et al. 2009a; Ramalingegowda and Yu 2012).”