Multiple blockholders and earnings management
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DOI: 10.1016/j.jcorpfin.2020.101689
Abstract: Abstract This paper examines the impact of multiple blockholders on earnings management when the main conflict of interest is between controlling shareholder and other shareholders. Using a sample of Chinese listed firms from 2000 to… read more here.
Keywords: blockholders earnings; multiple blockholders; management; controlling shareholder ... See more keywords