.... We also use firm fixed effects and country fixed effects to address omitted variable bias. Our study next examines the moderating role of institutional investor ownership and corporate governance in the relationship between climate change performance and information asymmetry. Institutional...

... related to firms’ likelihood of winning the iF Product Design Award, which acknowledges excellent product/service designs. We also find that after IFRS adoption, firms attract more international institutional investors who can better monitor and advise on product designs. The impact of this IFRS mandate...

... informativeness in the presence of high foreign investor ownership, consistent with the notion that foreign investors play an important role in local firms' information environments. JEL Classifications: M41; M43; J53. 2020 foreign investors institutional investors earnings management income...

...Gerlando Augusto Sampaio Franco de Lima; Alan Diógenes Góis; Márcia Martins Mendes De Luca; Edmilson Patrocínio de Sousa ABSTRACT In this study we evaluated the effects of institutional investor participation on two aspects of capital market efficiency, namely price lead earnings and earnings...