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