Conflict or alignment? The role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management
This study investigates the effects of foreign return-oriented shareholders and domestic relational shareholders of Japanese companies on the earnings management behavior of their invested firms when stock option pay is adopted. We theorize that foreign shareholders seek short-term returns and do no...
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| Main Authors: | , , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2023
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/lkcsb_research/6905 https://ink.library.smu.edu.sg/context/lkcsb_research/article/7904/viewcontent/14761270211069609_av.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |