内容提要: 本文从盈余管理的角度研究国有控股和机构投资者的治理效应, 以及国有控股与机构
投资者在公司治理方面的交互作用. 研究结果发现, 国有控股公司正向盈余管理水平显著低于非 …

This paper investigates whether the financial reporting practices of family firms differ from
non-family firms. Results indicate family firms have lower absolute discretionary accruals …

This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that exhibit corporate social …

Although US and European research has documented improvement in earnings quality
associated with corporate governance characteristics, the situation in Latin America is …

This study examines the response of First Call financial analysts to company restatements
and corrective disclosures that lead to an allegation of securities fraud and compares this …

Previous earnings management research has largely focused on firm-level governance
mechanisms in single countries or on macro-level variables in multiple countries. Building …

We examine whether an increase in ETF ownership is accompanied by a decline in pricing
efficiency for the underlying component securities. Our tests show an increase in ETF …

Recent reports in the business press allege that managers take actions to avoid negative
earnings surprises. I hypothesize that certain firm characteristics are associated with greater …

We investigate the extent to which the trading and trade‐generating activities of three
informed market participants—financial analysts, institutional investors, and insiders …

The increasing presence of women in upper echelon positions draws attention to the
possible effects of executive gender on corporate decisions and actions. In this study, we …