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Keywords: Managerial ownership
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Journal Articles
Pacific Accounting Review (2026) 38 (3): 493–520.
Published: 05 February 2026
...Bin Wang; Jingwen Wang; Jingtong Wu; Tairan Kevin Huang; Jingmin Wang Purpose This study aims to examine the relationship between managerial ownership and corporate carbon performance using a sample of A-share listed industrial firms from 2007 to 2022. It explores the internal mechanisms through...
Journal Articles
Pacific Accounting Review (2012) 24 (2): 211–232.
Published: 07 September 2012
...Ahsan Habib; Haiyan Jiang Purpose The purpose of this paper is to examine whether managerial ownership‐induced income smoothing accentuates or attenuates an information asymmetry problem. Standard agency theory suggests that managerial ownership may play a significant role in alleviating agency...

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