Business, Management and Accounting
4 years ago

Institutional ownership reduces earnings manipulation in large firms.

MPRA Paper
The interaction effect of Institutional Ownership and Firm Size on the relationship between Managerial Ownership and Earnings Management
Oluwatoyin Muse Johnson Popoola, Vince Ratnawati, Mohamad Ali Abdul Hamid

Paper Summary

The study looked at how the amount of ownership managers have in a company affects how they manage earnings. They found that when institutional investors own a lot of the company, managers are less likely to manipulate earnings. The size of the company also plays a role in this relationship. The study used data from 115 manufacturing companies in Indonesia from 2008 to 2012 to reach these conclusions.

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