Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121763780> ?p ?o ?g. }
Showing items 1 to 59 of
59
with 100 items per page.
- W3121763780 abstract "Studying a sample of Japanese firms, we examine whether foreign investors exert a significant influence on earnings management through manipulation of real activities. We find that foreign investors play an independent role in restraining real earnings management, as captured by abnormal cash flow from operations, abnormal discretionary expenses, abnormal production costs, or a composite of the aforementioned three measures. These results are robust to a variety of controls, including economic fundamentals, domestic blockholdings, governance mechanisms, and endogeneity of foreign ownership. Our findings indicate that sophisticated foreign investors, with relatively few business ties to local management, improve the accounting oversight of local firms by curbing earnings manipulation via operating activities. Collectively, our evidence suggests that one potential benefit of capital market globalization is less real earnings management in particular and higher earnings quality in general." @default.
- W3121763780 created "2021-02-01" @default.
- W3121763780 creator A5009681549 @default.
- W3121763780 creator A5033645818 @default.
- W3121763780 creator A5073358315 @default.
- W3121763780 creator A5086664284 @default.
- W3121763780 date "2014-01-01" @default.
- W3121763780 modified "2023-10-18" @default.
- W3121763780 title "Foreign Ownership and Real Earnings Management: Evidence from Japan" @default.
- W3121763780 doi "https://doi.org/10.2139/ssrn.2132614" @default.
- W3121763780 hasPublicationYear "2014" @default.
- W3121763780 type Work @default.
- W3121763780 sameAs 3121763780 @default.
- W3121763780 citedByCount "4" @default.
- W3121763780 countsByYear W31217637802014 @default.
- W3121763780 countsByYear W31217637802015 @default.
- W3121763780 countsByYear W31217637802017 @default.
- W3121763780 crossrefType "journal-article" @default.
- W3121763780 hasAuthorship W3121763780A5009681549 @default.
- W3121763780 hasAuthorship W3121763780A5033645818 @default.
- W3121763780 hasAuthorship W3121763780A5073358315 @default.
- W3121763780 hasAuthorship W3121763780A5086664284 @default.
- W3121763780 hasConcept C121955636 @default.
- W3121763780 hasConcept C139719470 @default.
- W3121763780 hasConcept C144133560 @default.
- W3121763780 hasConcept C162324750 @default.
- W3121763780 hasConcept C2776746854 @default.
- W3121763780 hasConcept C2781009383 @default.
- W3121763780 hasConcept C2781426361 @default.
- W3121763780 hasConcept C33842695 @default.
- W3121763780 hasConcept C556758197 @default.
- W3121763780 hasConcept C73283319 @default.
- W3121763780 hasConceptScore W3121763780C121955636 @default.
- W3121763780 hasConceptScore W3121763780C139719470 @default.
- W3121763780 hasConceptScore W3121763780C144133560 @default.
- W3121763780 hasConceptScore W3121763780C162324750 @default.
- W3121763780 hasConceptScore W3121763780C2776746854 @default.
- W3121763780 hasConceptScore W3121763780C2781009383 @default.
- W3121763780 hasConceptScore W3121763780C2781426361 @default.
- W3121763780 hasConceptScore W3121763780C33842695 @default.
- W3121763780 hasConceptScore W3121763780C556758197 @default.
- W3121763780 hasConceptScore W3121763780C73283319 @default.
- W3121763780 hasLocation W31217637801 @default.
- W3121763780 hasOpenAccess W3121763780 @default.
- W3121763780 hasPrimaryLocation W31217637801 @default.
- W3121763780 hasRelatedWork W1539921135 @default.
- W3121763780 hasRelatedWork W2165692818 @default.
- W3121763780 hasRelatedWork W2254176024 @default.
- W3121763780 hasRelatedWork W2612748406 @default.
- W3121763780 hasRelatedWork W2626839698 @default.
- W3121763780 hasRelatedWork W2771546377 @default.
- W3121763780 hasRelatedWork W3091827546 @default.
- W3121763780 hasRelatedWork W3140824143 @default.
- W3121763780 hasRelatedWork W3202306416 @default.
- W3121763780 hasRelatedWork W4210379776 @default.
- W3121763780 isParatext "false" @default.
- W3121763780 isRetracted "false" @default.
- W3121763780 magId "3121763780" @default.
- W3121763780 workType "article" @default.