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Can institutional investors restrain earnings management activities in weak investor protection countries? The role of foreign and domestic institutional investors UGUR LEL* This draft: February 2013 Abstract This paper investigates the role that institutional investors play in restraining earnings management activities of firms under varying investor protection environments. Distinguishing between foreign and domestic institutional ownership in a sample of about 190‚000 firm-year observations
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Completing the audit‚ Reporting to Management‚ and External Reporting C A S eS INC LU De D IN T h IS Se CTION 12 369 379 385 391 395 12.1 EyeMax Corporation 12.2 Auto Parts‚ Inc. 12.3 K&K‚ Inc. . . . . . . . . . . . . . . . . . . . . . . . Evaluation of Audit Differences . . . . . . . . . . . . . . . . . . . . . . . . . . . . Considering Materiality When Evaluating Accounting Policies and Footnote Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Leveraging
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accounting academics‚ practitioners‚ and regulators. Accounting Horizons 14: 235–250. ———‚ and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77: 35–59. DeFond‚ M. L.‚ and J. Jiambalvo. 1994. Debt covenant effects and the manipulation of accruals. Journal of Accounting and Economics 17: 145–176. Degeorge‚ F.‚ J. Patel‚ and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 72 (1): 1–33. Erickson
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Positive Accounting Theory and Science Md Humayun Kabir Senior Lecturer Faculty of Business Auckland University of Technology Auckland‚ New Zealand Phone: 09 921 9999 E-mail: humayun.kabir@aut.ac.nz ------------------------------------------------------------------------------------------Earlier versions of this paper benefited from comments from Lee Parker of the University of South Australia‚ William Maguire of Manukau Business School‚ Keith Hooper of Auckland University of Technology‚ Divesh
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Journal of Accounting and Economics 31 (2001) 105–231 Capital markets research in accounting$ S.P. Kothari* Sloan School of Management‚ Massachusetts Institute of Technology‚ Cambridge‚ MA 02142‚ USA Received 22 November 1999; received in revised form 8 March 2001 Abstract I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation‚ tests of market
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