The relationship among information asymmetry, dividend policy and ownership structure

Lin, Tsui-Jung; Chen, Yi-Pei; Tsai, Han-Fang

doi:10.1016/j.frl.2016.06.008

Cited by 74 publications

(90 citation statements)

References 25 publications

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“…Also, it will produce optimal performance for the company,to assess the external stakeholders. The results of this study are in accordance with the research [34], [4], [40], and [41].but not support the results of the study [42] and [43].…”

Section: Discussioncontrasting

confidence: 69%

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management

Kusumaningtyas¹,

Chariri²,

Yuyetta³

2019

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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This study aimed to investigate the effect of the board of commissioners, audit committee gender, and institutional ownership on earnings management. The sample in this study were 28 mining companies of total 140 listed on the Indonesia Stock Exchange (IDX) between 2012-2016. Multiple linear regression analysis was used to test the hypothesis of this study. The hypothesis testing indicated that board of commissioners and institutional ownership had a significant and negative influence on earnings management. While the audit committee gender does not affect earnings management.

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Section: Discussioncontrasting

confidence: 69%

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management

Kusumaningtyas¹,

Chariri²,

Yuyetta³

2019

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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“…The percentage of certain shares owned by the institution can affect the process of preparing financial statements that do not cover the possibility of accrual in accordance with the interests of the management. The results of this study support research conducted by (8), (35), and (68). But the results of this study contradict the results of the study (69) and (71).…”

Section: Discussionsupporting

confidence: 58%

“…The results of this study are consistent with research by (64), (65), and (66). However, the results of the study are not in accordance with the research conducted by (67), (68), (69), (70), and (71).…”

Section: Discussioncontrasting

confidence: 49%

Information Asymmetry, Audit Quality, And Institutional Ownership On Earnings Management: Evidence From Mining Companies Listed On The Indonesia Stock Exchange

Kusumaningtyas¹,

Chariri²,

Yuyetta³

2019

IJEAT

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The intent of this research is to scrutinize the consequence of information asymmetry and audit quality on earnings management using institutional ownership as a moderating variable. The sample of this study consists of 28 mining companies listed on the Indonesia Stock Exchange (IDX) for 5 years of observation in 2012-2016, with total sample used were 140 data. Moderated Regression Analysis is used to test the hypothesis with the results that audit quality has a significant and negative influence on earnings management. While institutional ownership is accepted as a moderating variable that weakens the influence of information asymmetry on earnings management. In contrast, information asymmetry does not affect earnings management and institutional ownership does not strengthen the influence of audit quality on earnings management

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“…They find that the mutual funds' effects are stronger in long investment horizon and large ownership interest. Lin et al (2017) analyse the relationship between dividend policy and ownership structure in Chinese financial market. They conclude that firms with higher information asymmetry are less likely to pay dividends and that state-controlled firms with higher information asymmetry would pay higher dividends compared to others firms.…”

Section: Ownership Structure and The Dividend Policymentioning

confidence: 99%

Does ownership structure affect dividend policy? A panel data analysis for the French market

Jouini

2018

IJGFI

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This study tries to examine the effect of ownership structure on the dividend policy of 102 French companies listed on the SBF120 1 index for a period of five years from 2010 to 2014 with a total of 510 observations. Based on agency and signal theories, we have empirically demonstrated the role of substitution between corporate governance mechanisms and dividend payout. Our study also demonstrates the role of dividend policy in disciplining manager behaviour (or in reducing managers' opportunistic behaviour). Our results indicate that firms with institutional, largest, managerial and family shareholders pay lower dividends.

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The relationship among information asymmetry, dividend policy and ownership structure

Cited by 74 publications

References 25 publications

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management

Board Of Commissioners, Audit Committee Gender, Institutional Ownership and Earnings Management

Information Asymmetry, Audit Quality, And Institutional Ownership On Earnings Management: Evidence From Mining Companies Listed On The Indonesia Stock Exchange

Does ownership structure affect dividend policy? A panel data analysis for the French market

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