Matches in SemOpenAlex for { <https://semopenalex.org/work/W1567893428> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W1567893428 abstract "This study investigates the relationship between patterns of stock ownership and the quality of a firm's financial reporting, as measured by earnings quality and the level of disclosure. I find that managerial stock ownership is negatively associated with earnings quality and the level of disclosure while a positive relationship is observed for institutional stock holdings. My findings are consistent with large outside investors demanding better information to alleviate agency problems and with managers internalizing the proprietary costs of disclosure as their stock holdings grow in size. These findings shed new light on conflicting results documented in prior research by highlighting the role that competing tensions (monitoring effect vs. information effect) play in determining the quality of financial reporting." @default.
- W1567893428 created "2016-06-24" @default.
- W1567893428 creator A5047406044 @default.
- W1567893428 date "2004-01-01" @default.
- W1567893428 modified "2023-09-27" @default.
- W1567893428 title "Ownership Structure and Quality of Financial Reporting" @default.
- W1567893428 hasPublicationYear "2004" @default.
- W1567893428 type Work @default.
- W1567893428 sameAs 1567893428 @default.
- W1567893428 citedByCount "10" @default.
- W1567893428 countsByYear W15678934282013 @default.
- W1567893428 countsByYear W15678934282015 @default.
- W1567893428 countsByYear W15678934282016 @default.
- W1567893428 countsByYear W15678934282018 @default.
- W1567893428 crossrefType "journal-article" @default.
- W1567893428 hasAuthorship W1567893428A5047406044 @default.
- W1567893428 hasConcept C10138342 @default.
- W1567893428 hasConcept C111472728 @default.
- W1567893428 hasConcept C120757647 @default.
- W1567893428 hasConcept C121955636 @default.
- W1567893428 hasConcept C127413603 @default.
- W1567893428 hasConcept C138885662 @default.
- W1567893428 hasConcept C144133560 @default.
- W1567893428 hasConcept C200707436 @default.
- W1567893428 hasConcept C204036174 @default.
- W1567893428 hasConcept C2776218570 @default.
- W1567893428 hasConcept C2779530757 @default.
- W1567893428 hasConcept C2781426361 @default.
- W1567893428 hasConcept C36673458 @default.
- W1567893428 hasConcept C39389867 @default.
- W1567893428 hasConcept C4577558 @default.
- W1567893428 hasConcept C78519656 @default.
- W1567893428 hasConceptScore W1567893428C10138342 @default.
- W1567893428 hasConceptScore W1567893428C111472728 @default.
- W1567893428 hasConceptScore W1567893428C120757647 @default.
- W1567893428 hasConceptScore W1567893428C121955636 @default.
- W1567893428 hasConceptScore W1567893428C127413603 @default.
- W1567893428 hasConceptScore W1567893428C138885662 @default.
- W1567893428 hasConceptScore W1567893428C144133560 @default.
- W1567893428 hasConceptScore W1567893428C200707436 @default.
- W1567893428 hasConceptScore W1567893428C204036174 @default.
- W1567893428 hasConceptScore W1567893428C2776218570 @default.
- W1567893428 hasConceptScore W1567893428C2779530757 @default.
- W1567893428 hasConceptScore W1567893428C2781426361 @default.
- W1567893428 hasConceptScore W1567893428C36673458 @default.
- W1567893428 hasConceptScore W1567893428C39389867 @default.
- W1567893428 hasConceptScore W1567893428C4577558 @default.
- W1567893428 hasConceptScore W1567893428C78519656 @default.
- W1567893428 hasLocation W15678934281 @default.
- W1567893428 hasOpenAccess W1567893428 @default.
- W1567893428 hasPrimaryLocation W15678934281 @default.
- W1567893428 hasRelatedWork W1010467325 @default.
- W1567893428 hasRelatedWork W1551791931 @default.
- W1567893428 hasRelatedWork W1755985986 @default.
- W1567893428 hasRelatedWork W1828757497 @default.
- W1567893428 hasRelatedWork W2104496159 @default.
- W1567893428 hasRelatedWork W2244168122 @default.
- W1567893428 hasRelatedWork W2270431509 @default.
- W1567893428 hasRelatedWork W2793654890 @default.
- W1567893428 hasRelatedWork W2805972054 @default.
- W1567893428 hasRelatedWork W2908424861 @default.
- W1567893428 hasRelatedWork W2979893710 @default.
- W1567893428 hasRelatedWork W298717066 @default.
- W1567893428 hasRelatedWork W2987743865 @default.
- W1567893428 hasRelatedWork W3016539536 @default.
- W1567893428 hasRelatedWork W3124050404 @default.
- W1567893428 hasRelatedWork W3125493926 @default.
- W1567893428 hasRelatedWork W3132989476 @default.
- W1567893428 hasRelatedWork W3139966099 @default.
- W1567893428 hasRelatedWork W3140252960 @default.
- W1567893428 hasRelatedWork W3190345450 @default.
- W1567893428 isParatext "false" @default.
- W1567893428 isRetracted "false" @default.
- W1567893428 magId "1567893428" @default.
- W1567893428 workType "article" @default.