Keywords: Institutional investors
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Journal Articles
Journal Articles
Accounting Research Journal (2020) 33 (3): 543–559.
Published: 04 June 2020
...James Routledge Purpose This paper aims to examine if compliance with the Japanese Stewardship Code by institutional investors is related to the earnings quality of their investee companies. It extends the study by Lu et al. who considered this question for large UK companies with high...
Journal Articles
Accounting Research Journal (2018) 31 (1): 8–21.
Published: 08 May 2018
... in state-owned enterprises (SOEs). Foreign investors lead to a greater likelihood of publication of a CSR report, though this effect is weaker in SOEs. In contrast, the holdings of state and domestic institutional investors are broadly neutral. Practical implications The study helps corporate managers...
Journal Articles
Accounting Research Journal (2005) 18 (2): 93–110.
Published: 01 December 2005
... in the association between institutional ownership and earnings management strategies, and future research can benefit by explicitly examining the trade‐offs between alternative earnings management incentives and the factors that affect the relative strength of these incentive trade‐offs. Institutional investors...

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