Institutional investors’ intervention in information asymmetry and real earnings management within dual-class and single-class Chinese US-listed firms / Yang Xiaoyu ... [et al.]

• Main Authors: Yang, Xiaoyu, Ong, Tze San, Mohd Nor, Normaziah, Soh, Wei Ni
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024
• Subjects: Earnings management; Information technology. Information systems
• Online Access: https://ir.uitm.edu.my/id/eprint/103382/1/103382.pdf; https://ir.uitm.edu.my/id/eprint/103382/
• Institution: Universiti Teknologi Mara

This study aimed to empirically analyse the relationship between information asymmetry and real earnings management in Chinese firms, while also investigating the moderating effect of institutional investors. The study employed a dataset consisting of 105 dual-class and 121 single-class Chinese comp...