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Journal Articles
The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120
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Journal of Financial Reporting and Accounting (2019) 17 (3): 449–467.
Published: 02 September 2019
...’ recourse to opportunistic earnings management. Bos and Donker (2004) showed that the presence of outside blockholders significantly reduces the probability of voluntary accounting changes that have a positive effect on the announced net income. Corporate governance Earnings management Analysis...
