The Impact of Institutional Stock Ownership on a Firm's Earnings Management Practice: An Empirical Investigation
This study examines whether institutional investor shareholdings inhibit firm managers from engaging in earnings management practice. It investigates the empirical association between discretion/flexibility available to managers in managing abnormal non-cash working capital accruals and institutiona...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en |
| Published: |
LSU
2002
|
| Subjects: | |
| Online Access: | http://etd.lsu.edu/docs/available/etd-1028102-142230/ |