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- W2663133086 abstract "Abstract Using a large hand‐collected sample of all blockholders (ownership ≥ 5%) of S&P 1500 firms for the years 2002–2009, we first document significant individual blockholder effects on earnings management (accrual‐based earnings management, real earnings management, and restatements). This association is driven primarily by these large shareholders influencing rather than selecting firms’ financial reporting practices. Second, the market's reaction to earnings announcements suggests that investors recognize the heterogeneity in blockholders’ influence on earnings management. The results highlight the highly individualized effects of blockholders and a mechanism through which shareholders impact reported earnings." @default.
- W2663133086 created "2017-06-30" @default.
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- W2663133086 date "2016-07-01" @default.
- W2663133086 modified "2023-10-04" @default.
- W2663133086 title "Individual Large Shareholders, Earnings Management, and Capital-Market Consequences" @default.
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- W2663133086 doi "https://doi.org/10.1111/jbfa.12204" @default.
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