Institutional Ownership Structure; Mediator Role in Related Party Transactions and Corporate Profit Management
Abstract
Full Text:
PDF 18-24References
Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of accounting research, 43(3), 343-376.
Alves, S. (2012). Ownership structure and earnings management: Evidence from Portugal. Australasian Accounting Business & Finance Journal, 6(1), 57.
Berglöf, E., & Von Thadden, E.-L. (1999). The changing corporate governance paradigm: implications for transition and developing countries. Paper presented at the Annual World Bank Conference on Development Economics, Washington D.C.
Bhojraj, S., & Sengupta, P. (2003). Effect of corporate governance on bond ratings and yields: The role of institutional investors and outside directors. The Journal of Business, 76(3), 455-475.
Chen, C.-W., & Wu, C. (2010). Related party transactions and ownership concentration: theory and evidence. Paper presented at the E-Leader Conference Singapore.
Chen, Y., Chen, C. H., & Chen, W. (2009). The impact of related party transactions on the operational performance of listed companies in China. Journal of Economic Policy Reform, 12(4), 285-297.
de Jong, A., Röell, A., & Westerhuis, G. (2014). 3 The Evolving Role of Shareholders in Dutch Corporate Governance. Varieties of Capitalism and Business History: The Dutch Case, 28, 50.
Enriques, L. (2015). Related party transactions: Policy options and real-world challenges (with a critique of the European Commission proposal). European Business Organization Law Review, 16(1), 1-37.
Ge, W., Drury, D. H., Fortin, S., Liu, F., & Tsang, D. (2010). Value relevance of disclosed related party transactions. Advances in Accounting, 26(1), 134-141.
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political connections, related party transactions, and auditor choice: Evidence from Indonesia. Journal of Contemporary Accounting & Economics, 13(1), 1-19.
Haji-Abdullah, N. M., & Wan-Hussin, W. N. (2015). Related party transactions, audit committees and real earnings management: The moderating impact of family ownership. Advanced Science Letters, 21(6), 2033-2037.
Hasnan, S., Daie, M. S., & Hussain, A. R. M. (2016). Related Party Transactions and Earnings Quality: Does Corporate Governance Matter? International Journal of Economics & Management, 10(2), 189-219.
Hennart, J.-F. (2015). A Transaction Cost Theory of the TNC Transnational Corporations and Transnational Governance (pp. 25-52): Springer.
Huang, E. J. (2015). The role of institutional investors and individual investors in financial markets: Evidence from closed-end funds. Review of Financial Economics, 26, 1-11.
Kang, M., Lee, H.-Y., Lee, M.-G., & Park, J. C. (2014). The association between related-party transactions and control–ownership wedge: Evidence from Korea. Pacific-Basin Finance Journal, 29, 272-296.
Kim, J., & Woo, Y. (2008). The effect of transactions to the related-party on the earnings management and the earnings response coefficient. Korean Accounting Review, 33(3), 25-59.
Koh, P.-S. (2003). On the association between institutional ownership and aggressive corporate earnings management in Australia. The British Accounting Review, 35(2), 105-128.
Latif, A. W., Latif, A. S., & Abdullah, F. (2017). Influence of Institutional Ownership on Earnings Quality: Evidence for Firms Listed on the Pakistan Stock Exchange.
Lin, Z. J., Ming, L., & Xu, Z. (2006). The development of corporate governance in China/Z. Jun Lin, Ming Liu, Xu Zhang. Asia-Pacific Management Accounting Journal, 1(1), 29-47.
Lu, H. R. (2017). Related Party Transactions. University of Toronto (Canada).
Minggui, Y., & Xinping, X. (2004). Controlling Shareholder, Agency Problem and Relatedparty Transaction: Evidence from China's Listed Companies [J]. Nankai Business Review, 6, 45-50.
Noori, H., Turabi, I., & Ajdar, M. (2017). Investigating the Roles of Shareholders and External Board Directors on the Earnings Management: Evidence from Companies in the Tehran Stock Exchange. International Journal of Economic Perspectives, 11(1), 1083-1093.
Tong, Y., Wang, M., & Xu, F. (2014). Internal control, related party transactions and corporate value of enterprises directly controlled by Chinese central government. Journal of Chinese Management, 1(1), 1. doi: 10.1186/s40527-014-0001-9
Xianhui, B., & Liansheng, W. (2009). The Governance Roles of State-owned Controlling and Institutional Investors: A Perspective of Earnings Management [J]. Economic Research Journal, 2, 81-91.
Zhang, Y., & Gimeno, J. (2016). Earnings pressure and long-term corporate governance: Can long-term-oriented investors and managers reduce the quarterly earnings obsession? Organization Science, 27(2), 354-372.
Refbacks
- There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
World of Researches Publication