The effect of shareholder activism on earnings management: Evidence from shareholder proposals
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DOI: 10.1016/j.jcorpfin.2021.102014
Abstract: Abstract We find that in general, both accrual-based and real earnings management decrease after the passage of shareholder-sponsored governance proposals. However, when accounting for the type of proposal, we observe significant heterogeneity in the effects… read more here.
Keywords: accrual based; management; effect shareholder; real earnings ... See more keywords