{"id":"https://openalex.org/W2046065486","doi":"https://doi.org/10.1142/s0219091512500221","title":"Institutional Ownership Composition and Earnings Management","display_name":"Institutional Ownership Composition and Earnings Management","publication_year":2012,"publication_date":"2012-11-25","ids":{"openalex":"https://openalex.org/W2046065486","doi":"https://doi.org/10.1142/s0219091512500221","mag":"2046065486"},"language":"en","primary_location":{"id":"doi:10.1142/s0219091512500221","doi":"https://doi.org/10.1142/s0219091512500221","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s0219091512500221","pdf_url":null,"source":{"id":"https://openalex.org/S183776795","display_name":"Review of Pacific Basin Financial Markets and Policies","issn_l":"0219-0915","issn":["0219-0915","1793-6705"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319815","host_organization_name":"World Scientific","host_organization_lineage":["https://openalex.org/P4310319815"],"host_organization_lineage_names":["World Scientific"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Pacific Basin Financial Markets and Policies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113570880","display_name":"Ling Lin","orcid":"https://orcid.org/0000-0002-8573-1608","observed_orcids":["https://orcid.org/0000-0002-8573-1608"]},"institutions":[{"id":"https://openalex.org/I100633361","display_name":"University of Massachusetts Dartmouth","ror":"https://ror.org/00fzmm222","country_code":"US","type":"education","lineage":["https://openalex.org/I100633361"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ling Lin","raw_affiliation_strings":["University of Massachusetts Dartmouth, 285 Old Westport Road, North Dartmouth, MA 02747-2300, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Massachusetts Dartmouth, 285 Old Westport Road, North Dartmouth, MA 02747-2300, USA","institution_ids":["https://openalex.org/I100633361"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060194663","display_name":"Pavinee Manowan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I158708052","display_name":"Chulalongkorn University","ror":"https://ror.org/028wp3y58","country_code":"TH","type":"education","lineage":["https://openalex.org/I158708052"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Pavinee Manowan","raw_affiliation_strings":["Chulalongkorn University, 254 Phayathai Road, Pathumwan, Bangkok 10330, Thailand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Chulalongkorn University, 254 Phayathai Road, Pathumwan, Bangkok 10330, Thailand","institution_ids":["https://openalex.org/I158708052"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.8863,"has_fulltext":false,"cited_by_count":40,"citation_normalized_percentile":{"value":0.97498834,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"15","issue":"04","first_page":"1250022","last_page":"1250022"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9169999957084656},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9279999732971191},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8220000267028809},{"id":"https://openalex.org/keywords/transient-institutional-investors","display_name":"transient institutional investors","score":0.9490000009536743},{"id":"https://openalex.org/keywords/portfolio-turnover","display_name":"portfolio turnover","score":0.8999999761581421}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.940277099609375},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7957667708396912},{"id":"https://openalex.org/C206757995","wikidata":"https://www.wikidata.org/wiki/Q1665188","display_name":"Institutional investor","level":3,"score":0.7441600561141968},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6812688708305359},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6623935103416443},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6359250545501709},{"id":"https://openalex.org/C66882249","wikidata":"https://www.wikidata.org/wiki/Q169336","display_name":"Homogeneous","level":2,"score":0.627143383026123},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.32307595014572144},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.27982062101364136},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2329823076725006},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.09141281247138977},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1142/s0219091512500221","doi":"https://doi.org/10.1142/s0219091512500221","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s0219091512500221","pdf_url":null,"source":{"id":"https://openalex.org/S183776795","display_name":"Review of Pacific Basin Financial Markets and Policies","issn_l":"0219-0915","issn":["0219-0915","1793-6705"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319815","host_organization_name":"World Scientific","host_organization_lineage":["https://openalex.org/P4310319815"],"host_organization_lineage_names":["World Scientific"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Pacific Basin Financial Markets and Policies","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.991.6316","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.991.6316","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://centerforpbbefr.rutgers.edu/2011PBFEAM/Download/AS/AS-22/2011PBFEAM-072.pdf","raw_type":"text"},{"id":"pmh:oai:RePEc:wsi:rpbfmp:v:15:y:2012:i:04:n:s0219091512500221","doi":null,"is_oa":false,"landing_page_url":"http://www.worldscientific.com/doi/abs/10.1142/S0219091512500221","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:wsi:rpbfmp:v:15:y:2012:i:04:p:1250022-1-1250022-22","doi":null,"is_oa":false,"landing_page_url":"http://www.worldscinet.com/cgi-bin/details.cgi?type=html&amp;id=pii:S0219091512500221","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W1507782914","https://openalex.org/W1547064620","https://openalex.org/W1997496974","https://openalex.org/W2004430730","https://openalex.org/W2010470678","https://openalex.org/W2012041776","https://openalex.org/W2019739409","https://openalex.org/W2029269957","https://openalex.org/W2029885462","https://openalex.org/W2040407204","https://openalex.org/W2040734759","https://openalex.org/W2045989399","https://openalex.org/W2055418603","https://openalex.org/W2063492438","https://openalex.org/W2084169808","https://openalex.org/W2096862200","https://openalex.org/W2121603097","https://openalex.org/W2128127523","https://openalex.org/W2146181949","https://openalex.org/W2147967842","https://openalex.org/W2164741508","https://openalex.org/W2328534103","https://openalex.org/W3121850914","https://openalex.org/W3122547505","https://openalex.org/W3122985187","https://openalex.org/W3123227524","https://openalex.org/W3123829300","https://openalex.org/W3124455480","https://openalex.org/W3124559386","https://openalex.org/W3124979649","https://openalex.org/W3125111241","https://openalex.org/W3126107308","https://openalex.org/W4229965464"],"related_works":["https://openalex.org/W578526105","https://openalex.org/W2342314017","https://openalex.org/W2221636602","https://openalex.org/W3122994824","https://openalex.org/W2106561782","https://openalex.org/W2973088770","https://openalex.org/W1997496974","https://openalex.org/W1969294004","https://openalex.org/W2586041456","https://openalex.org/W3177631752"],"abstract_inverted_index":{"This":[0,33],"paper":[1],"examines":[2],"the":[3,16,22,38,48,59,122],"impact":[4],"of":[5,18,44,50,125],"outside":[6,45,51],"block-holders":[7,52],"on":[8],"earnings":[9,19,24,70],"management,":[10],"using":[11],"discretionary":[12,92,116],"accounting":[13,93,117],"accruals":[14],"as":[15,133],"measure":[17],"management.":[20,71],"For":[21],"income-decreasing":[23],"management":[25],"scenario,":[26],"we":[27,56,73,96,128],"do":[28,97],"not":[29,98,130],"find":[30,74,99],"significant":[31,76,101],"results.":[32],"may":[34,129],"be":[35],"attributable":[36],"to":[37,121],"different":[39,67],"natures":[40,68,124],"and":[41,69,91,115],"time":[42],"horizons":[43],"block-holders.":[46],"Since":[47],"majority":[49],"are":[53],"institutional":[54,64,83,107,126],"investors,":[55,127],"then":[57],"investigate":[58],"relationship":[60,78,102],"between":[61,79,103],"ownership":[62,80,104],"by":[63,81,105],"investors":[65,84,108],"with":[66,88,112],"Specifically,":[72],"a":[75,100,134],"positive":[77],"transient":[82],"(holding":[85,109],"diversified":[86],"portfolios":[87,111],"high":[89],"turnover)":[90,114],"accruals.":[94,118],"However,":[95],"dedicated":[106],"concentrated":[110],"low":[113],"Therefore,":[119],"due":[120],"differing":[123],"treat":[131],"them":[132],"homogeneous":[135],"group.":[136]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
