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Research Article

The effect of financial reporting quality on institutional ownership

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References

  • Bertrand, M., P. Mehta, and S. Mullainathan. 2002. “Ferreting Out Tunneling: An Application to Indian Business Groups.” Quarterly Journal of Economics 117 (1): 121–148. doi:10.1162/003355302753399463.
  • Dechow, P. M., and I. D. Dichev. 2002. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors.” The Accounting Review 77 (2002): 35–59. doi:10.2308/accr.2002.77.s-1.35.
  • Gompers, P. A., and A. Metrick. 2001. “Institutional Investors and Equity Prices.” Quarterly Journal of Economics 116 (1): 229–259. doi:10.1162/003355301556392.
  • Lang, M., K. V. Lins, and M. Maffett. 2012. “Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most.” Journal of Accounting Research 50 (3): 729–774. doi:10.1111/j.1475-679X.2012.00442.x.
  • McNichols, M. F. 2002. “DISCUSSION OF the Quality OF Accruals and Earnings: The Role OF Accrual Estimation Errors.” The Accounting Review 77 (2002): 61–69. doi:10.2308/accr.2002.77.s-1.61.

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