Minority shareholder participation and earnings management: A test of catering theory
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DOI: 10.1108/cfri-01-2018-0007
Abstract: Purpose - The purpose of this paper is to test a catering theory by examining impacts of minority shareholders’ pressures on earnings management (EM), and attempt to answer: what is the role of minority shareholders… read more here.
Keywords: earnings management; minority; test catering; catering theory ... See more keywords
The dark side of mitigating risk: directors' and officers' liability insurance and unethical business behavior
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DOI: 10.1108/cfri-07-2024-0436
Abstract: The purpose of this paper is to investigate the ethical implications of D&O liability insurance on the voting behavior of minority shareholders in China's A-share listed firms. This paper examines how D&O insurance, intended as… read more here.
Keywords: minority shareholders; liability insurance; paper; minority ... See more keywords
Synergies, minority shareholders and new guidance for business valuations
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DOI: 10.1108/jfrc-03-2025-0051
Abstract: This paper aims to study the draft business valuation standard IDW ES 1 (2024) of the Institute of Public Auditors in Germany and its potential impact on legally required business valuations. The discussion is based… read more here.
Keywords: guidance; minority shareholders; business valuations; business ... See more keywords