Looking further out for institutional monitoring: Case of France (notice n° 548054)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01875cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121115033.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Saihi, Malek |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Looking further out for institutional monitoring: Case of France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 76 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Financial reporting quality is a major pillar of corporate governance. We examine whether institutional investors inhibit mangers’ discretional behavior in France. We consider two dimensions of institutional heterogeneity: the investment size of the institution and its nationality. Panel regression techniques are performed on French firms over the period 2012-2017. Multivariate analysis of earnings management on institutional ownership results in opportunistic monitoring of institutional investors when taken as a single set. However, when considering institutional investors’ nationality, our finding shed light on the influential role of domestic institutional investors whereas foreign institutional investors are found to have no influence over managers’ discretion. Importantly, considering for ownership levels of institutional investors, we report evidence of a non monotonic effect of foreign institutional ownership on earnings management. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Domestic institutional investors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Non monotonic effect |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Foreign institutional investors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Domestic institutional investors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Non monotonic effect |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Foreign institutional investors |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hessayri, Manel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 159 | 6 | 2024-02-26 | p. 379-402 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-6-page-379?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-6-page-379?lang=en&redirect-ssocas=7080</a> |
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