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Keywords: institutional investors
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Journal Articles
Journal of International Accounting Research 1–33.
Published: 05 September 2024
.... Editor’s note: Accepted by C. S. Agnes Cheng, under the Senior Editorship of Steve Lin. 21 10 2022 23 07 2024 02 08 2024 2024 climate change performance information asymmetry institutional investors corporate governance cross-country JOURNAL OF INTERNATIONAL ACCOUNTING...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 141–162.
Published: 01 June 2020
.... These studies all suggest that the presence of foreign investors can lead to a reduction in firm-level earnings volatility and improvement in earnings informativeness associated with income smoothing. 2020 foreign investors institutional investors earnings management income smoothing earnings...
Journal Articles
Gerlando 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...
