Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/337242 
Authors: 
Year of Publication: 
2022
Citation: 
[Journal:] Journal of Derivatives and Quantitative Studies: Seonmul yeon'gu (JDQS) [ISSN:] 2713-6647 [Volume:] 30 [Issue:] 1 [Year:] 2022 [Pages:] 58-72
Publisher: 
Emerald, Leeds
Abstract: 
This study discovers the relation between corporate governance factors and earnings quality and finds that increases in dividends and foreign ownership deter earnings management. The author shows that dividend increases and foreign ownership enhance earnings quality, but they appear to be substitutes in that role. In other words, as foreign ownership increases, the influence of dividends in increasing earnings quality decreases. Improving transparency through dividend increases and monitoring by foreign institutional investors are substitutes in preventing earnings management.
Subjects: 
Earnings quality
Earnings management
Dividends
Foreign investor
Monitoring effect
JEL: 
G30
G35
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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