Earnings quality, foreign investor and dividends

Earnings quality, foreign investor and dividends

This study discovers the relation between corporate governance factors and earnings quality and finds that increases in dividends and foreign ownership deter earnings management. The author shows that dividend increases and foreign ownership enhance earnings quality, but they appear to be substitute...

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Bibliographic Details
Main Author: Jong Hwa Lee
Format: Article
Language:English
Published: Emerald Publishing 2022-02-01
Series:Seonmul yeongu
Subjects:
earnings quality
earnings management
dividends
foreign investor
monitoring effect
g30
g35
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JDQS-07-2021-0018/full/pdf?title=earnings-quality-foreign-investor-and-dividends

Internet

https://www.emerald.com/insight/content/doi/10.1108/JDQS-07-2021-0018/full/pdf?title=earnings-quality-foreign-investor-and-dividends

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