Institutional investors’ intervention in information asymmetry and real earnings management within dual-class and single-class Chinese US-listed firms / Yang Xiaoyu ... [et al.]

• Main Authors: Yang, Xiaoyu, Ong, Tze San, Mohd Nor, Normaziah, Soh, Wei Ni
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024
• Subjects: Earnings management; Information technology. Information systems
• Online Access: https://ir.uitm.edu.my/id/eprint/103382/1/103382.pdf; https://ir.uitm.edu.my/id/eprint/103382/

This study aimed to empirically analyse the relationship between information asymmetry and real earnings management in Chinese firms, while also investigating the moderating effect of institutional investors. The study employed a dataset consisting of 105 dual-class and 121 single-class Chinese comp...