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Keywords: Earnings informativeness
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 270–299.
Published: 03 January 2023
...Xiangyan Shi; Juan Wang; Xiaoyi Ren Purpose The purpose of this paper is to investigate the effect of share pledging by controlling shareholders on earnings informativeness. Design/methodology/approach Using a sample of 23,120 firm-year observations from 2003 to 2019 in China, this paper...
Journal Articles
International Journal of Accounting and Information Management (2015) 23 (2): 169–198.
Published: 05 May 2015
... the earnings quality of listed firms. Later, Cho and Rui (2009) examined the effect of corporate governance quality on earnings informativeness and found that board independence was not significant, but such a relation improved one year (2003) after CGC implementation. With regard to ownership structure...
