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- W4310261206 abstract "This paper investigates the relationship between the breadth of ownership and earnings management. We find that the breadth of ownership is associated with a reduction in earnings management in Chinese firms. We partition the breadth of ownership into individual and institutional investors and find that the individual investors have the reducing effect. In contrast, institutional investors have the opposite effect, which can be mitigated by investor diversity and ownership percentage. We argue that stock liquidity and investors' clique are two crucial underlying channels through which the breadth of ownership impacts earnings management. Our study is of importance to various stakeholders." @default.
- W4310261206 created "2022-11-30" @default.
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- W4310261206 date "2023-03-01" @default.
- W4310261206 modified "2023-10-18" @default.
- W4310261206 title "The breadth of ownership and corporate earnings management" @default.
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- W4310261206 doi "https://doi.org/10.1016/j.frl.2022.103549" @default.
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