Corporate ownership structure and the informativeness of accounting earnings in East Asia

Journal of Accounting and Economics

Volumn 33, Issue 3, 2002, Pages 401-425

  Fan, Joseph P H ^a   Wong, T J ^a  

^a HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Hong Kong)

Author keywords

Earnings informativeness; Emerging market; Ownership concentration; Transparency

Indexed keywords

EID: 0036331681     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(02)00047-2     Document Type: Article

References (50)

1. Some economics of property rights
2. Economic Forces at Work
3. Country-specific factors related to financial reporting and the value relevance of accounting data
4. Predisclosure information, firm capitalization and security price behavior around earnings announcements
5. Properties of accounting earnings in four East Asian countries
6. The effect of institutional factors on properties of accounting earnings: International evidence
7. Private benefits from control of public corporations
8. Stock pyramids, cross-ownership, and dual class equity: The creation and agency costs of separating control from cash flow rights
9. The Modern Corporation & Private Property
10. The tender offer as a takeover device: Its evolution, the free rider problem and the prisoner's dilemma
11. Large shareholders, monitoring, and the value of the firm
12. Why high takeover premia protect minority shareholders
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14. The contractual nature of the firm
15. Decentralization of the firm: Theory and evidence
16. The separation of ownership and control in East Asian corporations
17. Disentangling the incentive and entrenchment effects of large shareholdings
18. The problem of social cost
19. An analysis of intertemporal and cross-sectional determinants of earnings response coefficient
20. The exchange and enforcement of property rights
21. The structure of ownership: Causes and consequences
22. The association between unexpected earnings and abnormal security returns in the presence of financial leverage
23. Economic Behavior and Institutions
24. Estimating the value of political connections
25. The association between accounting earnings and security returns for large and small firms
26. Going public without governance: Managerial reputation effects
27. The role of majority shareholders in publicly held companies
28. Myopic management behavior with efficient, but imperfect, financial markets
29. Theory of the firm: Managerial behavior, agency costs and ownership structure
30. Specific and general knowledge, and organizational structure
31. Corporate governance in the Asian financial crisis
32. Tunnelling
33. Corporate ownership around the world
34. Investor protection and corporate valuation
35. On the economics of concentrated ownership
36. Management ownership and market valuation: An empirical analysis
37. The value of a corporate vote and private benefits: Cross-country analysis
38. Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings?
39. Strong Managers, Weak Owner-The Political Roots of American Corporate Finance
40. Corporate governance and East Asia
41. Smoke and mirrors
42. Large shareholders and corporate control
43. A survey of corporate governance
44. The investment opportunity set and corporate financing, dividend and compensation policies
45. Managerial control of voting rights, financing policies and the market for corporate control
46. Perceived auditor quality and the earnings response coefficients
47. Managerial ownership, accounting choices, and informativeness of earnings
48. A theory of pyramidal structures
49. East Asia: The Road to Recovery