Ultimate ownership, income management, and legal and extra-legal institutions

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Date: May 2004
From: Journal of Accounting Research(Vol. 42, Issue 2)
Publisher: Wiley Subscription Services, Inc.
Document Type: Article
Length: 54 words

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Abstract :

Evidence of the role of legal and extra-legal institutions in controlling the income management related to detachment of control rights of ultimate owners are provided. The result of the findings implies that a deep study of the extra-legal institutions can increase our understanding of the institutional reforms needed to control insider private control benefits.

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Source Citation   

Gale Document Number: GALE|A122301930