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이준엽

Lee, Jun-Youp
CorpFin Lab.
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dc.citation.conferencePlace KO -
dc.citation.title 2016 한국산업경제학회 춘계학술발표대회 -
dc.contributor.author Lee, Sangno -
dc.contributor.author Lee, Junyoup -
dc.date.accessioned 2023-12-19T22:36:13Z -
dc.date.available 2023-12-19T22:36:13Z -
dc.date.created 2017-12-18 -
dc.date.issued 2015-05-28 -
dc.description.abstract We examine the association between insiders share pledging and earning management. Using the disclosure information of insiders share pledging, we find that as insiders increase share pledging, they tend to make earnings management although the direction of earnings management is uncertain. We also find that foreigners’ ownership structure and the level of governance do not related with earnings management. On the contrary, leverage and profitability of a firm shows a negative association with insiders share pledging. -
dc.identifier.bibliographicCitation 2016 한국산업경제학회 춘계학술발표대회 -
dc.identifier.uri https://scholarworks.unist.ac.kr/handle/201301/39107 -
dc.language 영어 -
dc.publisher 한국산업경제학회 -
dc.title Insiders Share Pledging and Earning Management -
dc.type Conference Paper -
dc.date.conferenceDate 2016-05-28 -

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