Matches in SemOpenAlex for { <https://semopenalex.org/work/W2753643549> ?p ?o ?g. }
- W2753643549 abstract "In analyzing newly collected data on the ultimate ownership structure of publicly traded firms in nine East Asian economies, we contribute to international accounting research by providing evidence on earnings management in insider-controlled firms in this region. We find that family-controlled firms engage in less (more) accrual-based (real) earnings management than other insider-controlled firms. Our analysis suggests that controlling families, unlike other types of ultimate owners, tend to substitute real earnings management for accrual-based earnings management. To help empirically clarify the role that two incentives (entrenchment versus signaling) play in driving the substitution between real and accruals-based earnings management, we examine their valuation impact and find that both types negatively affect the future valuation of family firms. In another set of results consistent with expectations, we document that country-level investor protection and firm external financing demand shape the practice of earnings management in family-controlled firms." @default.
- W2753643549 created "2017-09-15" @default.
- W2753643549 creator A5017272919 @default.
- W2753643549 creator A5043790847 @default.
- W2753643549 creator A5050443145 @default.
- W2753643549 creator A5054813318 @default.
- W2753643549 creator A5058746230 @default.
- W2753643549 creator A5091466387 @default.
- W2753643549 date "2017-01-01" @default.
- W2753643549 modified "2023-09-23" @default.
- W2753643549 title "Are Insiders Equal? Evidence from Earnings Management in Closely Held East Asian Firms" @default.
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