摘要 : This paper reviews the impact of corporate ownership concentration, insider ownership, and the development of regulatory and financial systems on the opportunistic behavior of managers to alter financial reporting. By using the pa... 展开
作者 | Saona~ Paolo Azad~ Md Abul Kalam |
---|---|
作者单位 | |
期刊名称 | 《Asia-Pacific Journal of Financial Studies》 |
页码/总页数 | 581-624 / 44 |
语种 | 英语 |
关键词 | Asia Bank Corporate governance Earnings management Loan loss provision Ownership structure |
DOI | 10.1111/ajfs.12307 |
馆藏号 | F-500 |