| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086816 | Journal of Accounting and Economics | 2012 | 17 Pages |
Abstract
⺠This study examines the relation between institutional ownership and conservatism. ⺠Higher ownership by monitoring institutions is associated with more conservative financial reporting. ⺠This positive association is more pronounced among firms with more growth options and higher information asymmetry. ⺠Lead-lag tests suggest that ownership by monitoring institutions leads to more conservative reporting, rather than the reverse.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Santhosh Ramalingegowda, Yong Yu,