Keywords: Investors
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (3): 677–700.
Published: 20 April 2022
... to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group. Findings The members of the focus group...
Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2010) 8 (2): 110–127.
Published: 26 October 2010
... capitalization as at 31 December 2007, this paper uses the magnitude of discretionary accruals as the proxy for earnings management. The paper measures the aggregate institutional ownership percentage of shareholdings of the five top institutional investors which are further divided into two categories: pressure...

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