Matches in SemOpenAlex for { <https://semopenalex.org/work/W1942451080> ?p ?o ?g. }
- W1942451080 endingPage "73" @default.
- W1942451080 startingPage "46" @default.
- W1942451080 abstract "This paper examines whether shareholder rights, which enable shareholders to replace managers, can constrain earnings management, and whether this effect is conditional on the level of insider ownership. Using the comprehensive shareholder rights measure constructed by Gompers et al. (2003), we find that firms with stronger shareholder rights are associated with fewer income-increasing discretionary accruals, suggesting that stronger shareholder rights deter managers from reporting aggressive earnings. Moreover, if insider ownership introduces managerial entrenchment, managers with higher ownership would be insulated from shareholder discipline. Consistent with this entrenchment theory, we find that the association between shareholder rights and earnings management becomes insignificant in the presence of higher levels of insider ownership. Shareholder rights are negatively associated with earnings management only when insider ownership is low. Our results indicate that the disciplinary effect of shareholder rights can be attenuated by high levels of insider ownership." @default.
- W1942451080 created "2016-06-24" @default.
- W1942451080 creator A5009953160 @default.
- W1942451080 creator A5013917487 @default.
- W1942451080 creator A5064413316 @default.
- W1942451080 date "2012-11-21" @default.
- W1942451080 modified "2023-09-30" @default.
- W1942451080 title "Shareholder Rights, Insider Ownership and Earnings Management" @default.
- W1942451080 cites W1494703832 @default.
- W1942451080 cites W1524285719 @default.
- W1942451080 cites W1606272114 @default.
- W1942451080 cites W1979927021 @default.
- W1942451080 cites W1984640356 @default.
- W1942451080 cites W2018581816 @default.
- W1942451080 cites W2026921080 @default.
- W1942451080 cites W2031987703 @default.
- W1942451080 cites W2034372432 @default.
- W1942451080 cites W2048219031 @default.
- W1942451080 cites W2055418603 @default.
- W1942451080 cites W2055554815 @default.
- W1942451080 cites W2059755087 @default.
- W1942451080 cites W2060830173 @default.
- W1942451080 cites W2061630168 @default.
- W1942451080 cites W2065247566 @default.
- W1942451080 cites W2067171170 @default.
- W1942451080 cites W2069813183 @default.
- W1942451080 cites W2074132263 @default.
- W1942451080 cites W2075288496 @default.
- W1942451080 cites W2113430743 @default.
- W1942451080 cites W2123599974 @default.
- W1942451080 cites W2131136597 @default.
- W1942451080 cites W2136122167 @default.
- W1942451080 cites W2150201047 @default.
- W1942451080 cites W2157720167 @default.
- W1942451080 cites W2747531703 @default.
- W1942451080 cites W2752617332 @default.
- W1942451080 cites W3021889044 @default.
- W1942451080 cites W3121156620 @default.
- W1942451080 cites W3121452332 @default.
- W1942451080 cites W3121693921 @default.
- W1942451080 cites W3121835489 @default.
- W1942451080 cites W3121951548 @default.
- W1942451080 cites W3122001952 @default.
- W1942451080 cites W3122489987 @default.
- W1942451080 cites W3122570839 @default.
- W1942451080 cites W3122813019 @default.
- W1942451080 cites W3123231476 @default.
- W1942451080 cites W3123857648 @default.
- W1942451080 cites W3124170598 @default.
- W1942451080 cites W3124242212 @default.
- W1942451080 cites W3124302192 @default.
- W1942451080 cites W3124550632 @default.
- W1942451080 cites W3124572978 @default.
- W1942451080 cites W3124979649 @default.
- W1942451080 cites W3125199115 @default.
- W1942451080 cites W3125303042 @default.
- W1942451080 cites W3125499115 @default.
- W1942451080 cites W3125677029 @default.
- W1942451080 cites W3126018468 @default.
- W1942451080 cites W4229544653 @default.
- W1942451080 cites W4233420185 @default.
- W1942451080 cites W4251380393 @default.
- W1942451080 doi "https://doi.org/10.1111/j.1467-6281.2012.00390.x" @default.
- W1942451080 hasPublicationYear "2012" @default.
- W1942451080 type Work @default.
- W1942451080 sameAs 1942451080 @default.
- W1942451080 citedByCount "21" @default.
- W1942451080 countsByYear W19424510802012 @default.
- W1942451080 countsByYear W19424510802013 @default.
- W1942451080 countsByYear W19424510802015 @default.
- W1942451080 countsByYear W19424510802016 @default.
- W1942451080 countsByYear W19424510802017 @default.
- W1942451080 countsByYear W19424510802018 @default.
- W1942451080 countsByYear W19424510802019 @default.
- W1942451080 countsByYear W19424510802020 @default.
- W1942451080 countsByYear W19424510802022 @default.
- W1942451080 crossrefType "journal-article" @default.
- W1942451080 hasAuthorship W1942451080A5009953160 @default.
- W1942451080 hasAuthorship W1942451080A5013917487 @default.
- W1942451080 hasAuthorship W1942451080A5064413316 @default.
- W1942451080 hasConcept C10138342 @default.
- W1942451080 hasConcept C120757647 @default.
- W1942451080 hasConcept C121955636 @default.
- W1942451080 hasConcept C144133560 @default.
- W1942451080 hasConcept C162324750 @default.
- W1942451080 hasConcept C165339153 @default.
- W1942451080 hasConcept C17744445 @default.
- W1942451080 hasConcept C199539241 @default.
- W1942451080 hasConcept C2777764128 @default.
- W1942451080 hasConcept C2778971194 @default.
- W1942451080 hasConcept C2781009383 @default.
- W1942451080 hasConcept C2781426361 @default.
- W1942451080 hasConcept C39389867 @default.
- W1942451080 hasConcept C43546911 @default.
- W1942451080 hasConcept C4577558 @default.
- W1942451080 hasConcept C556758197 @default.
- W1942451080 hasConcept C71387314 @default.
- W1942451080 hasConceptScore W1942451080C10138342 @default.