[PDF] Top 20 The impact of institutional investor type on corporate earnings management

... 111 By combining the traditional contracting incentives and capital market incentives in developing its hypotheses, this study is able to predict different portfolio firms' accruals mana[r] ... See full document

... the corporate perfor- mance significantly (Chidambaran, 2010) ...the impact of the association between CEO and CFO on corporate earnings in ... See full document

... and investor rights (28 attributes), financial transparency and information disclosure (35 attributes), board and management structure and process (35 attributes) (Patel and Dallas, ... See full document

... between corporate governance attributes and earnings management in one of the fastest growing democracies in the world, ...feeble investor assurance, find themselves in a situation where they ... See full document

... on institutional investors and examine the role that institutional investors play in determining the market reaction to accounting ...trading institutional investors reduce their holdings prior to ... See full document

... The Malaysian capital market is moving towards a ‗disclosure-based regime‘, which will ensure that investors are aware of the risks involved in investing in securities. In order to guarantee full compliance, rules and ... See full document

... In general, managerial ownership occurs in small firms than large firms (Imanta, 2011). Previous researchers’ results show that firm size has a negative influence on managerial ownership (Mahadwartha, 2003; Vidyantie, ... See full document

... doing earnings management on the recognition of revenue intentionally, but investors cannot figure this out unless it is stated in the notes to financial ...for earnings management to ... See full document

... in earnings and institutional ...course, management may take other types of actions that harm shareholders, and reduce disclosure to conceal these ...from management attempting to conceal bad ... See full document

... , institutional investors make for an important source of capital in financial markets ...that institutional investor trade in such a large share of investment assets that it automatically qualifies ... See full document

... lastly institutional investors have a significant positive influence on the firm ...of corporate governance from the perspective of agency problem, sometimes referred to as the separation of ownership and ... See full document

... in corporate governance and argue that directors and supervisors may manipulate the earnings by controlling over the accounting ...real earnings management in studying the ...out ... See full document

... whilst institutional investors are governed by the Security and Exchange Act of 1934, the Investment Advisers Act of 1940 as well as some primary client related laws and regulation such as the Employee Retirement ... See full document

... smoothing, earnings quality and value of companies listed on Tehran Stock ...of Earnings and Predicting of Future Profitability " showed that results reveal that accruals are more highly associated than ... See full document

... Another CEO characteristic is the education level. The level of education illustrates CEO’s ability [7]. CEOs with higher education level tend to have the complexity of thinking, ability to come up with new ideas; ... See full document

... Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper or appropriate within some socially constructed system of norms, values, beliefs, and definitions (Suchman, 1995; ... See full document

... of investor protection in control transfers is seen both in tangible assets and working capital, but the results are stronger for tangible ...of investor protection is also seen in leverage, which points ... See full document

... Using mean absolute deviation (MAD), Amiram et al. (2015) built a model of financial statement deviation (FSD) and have demonstrated that the FSD model can remedy the fundamental defects of the accrual model (DA) in the ... See full document

... know the real condition of the company is by the analyst. While then, Graham, Harvey dan Rajgopal (2005) done survey to 401 financial executive, result on 90% analyst state the most important group who can influence ... See full document

... Be that as it may, FII as a class doesn't exist now. It was chosen to make another financial specialist class called "Remote Portfolio Investor". Outside Portfolio Investment is the section of assets into ... See full document