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1-4 of 4
Keywords: institutional investors
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Journal Articles
Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence
Available to Purchase
Journal of International Accounting Research (2025) 24 (1): 13–45.
Published: 01 March 2025
.... 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...
Journal Articles
Mandatory IFRS Adoption and Design Innovation
Available to Purchase
Journal of International Accounting Research 1–33.
Published: 10 January 2025
... 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...
Journal Articles
Foreign Equity Ownership and Income Smoothing
Available to Purchase
Journal of International Accounting Research (2020) 19 (2): 141–162.
Published: 01 June 2020
... 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...
Journal Articles
Effect of Institutional Investor Participation on Price Lead Earnings and Earnings Quality: International Evidence
Available to PurchaseGerlando Augusto Sampaio Franco de Lima, Alan Diógenes Góis, Márcia Martins Mendes De Luca, Edmilson Patrocínio de Sousa
Journal of International Accounting Research (2018) 17 (1): 103–119.
Published: 01 July 2018
...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...