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Keywords: institutional investors
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Journal Articles
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
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
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