Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership
نویسندگان
چکیده
منابع مشابه
Institutional Ownership Differences and Earnings Management: A Neural Networks Approach
This study examines the association between different institutional investors’ ownership and earnings management practice using a neural networks approach. It investigates this relationship for a sample of 121 US firms. We examine also the effect of institutional ownership on the level of accruals management of firms having different information environment (S&P 500 versus non S&P 500). Results...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi
سال: 2020
ISSN: 2549-8800,1410-3591
DOI: 10.24912/ja.v24i1.638