We would like to thank an anonymous referee, Ray Ball (the editor), Mary Stanford, Joshua Livnat, and Peter Wysocki (the discussant) for their comments; Larry Lang for his comments and the data on the ownership and control structures of the firms in this study; Nancy Zheng for her research assistance; the participants of the 2003 Journal of Accounting Research conference for their comments and suggestions; and Charles Tandy American Enterprise Center at Texas Christian University and the Institute of Management Research at Seoul National University for financial support.
Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions
Article first published online: 15 APR 2004
Journal of Accounting Research
Volume 42, Issue 2, pages 423–462, May 2004
How to Cite
HAW, I.-M., HU, B., HWANG, L.-S. and WU, W. (2004), Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions. Journal of Accounting Research, 42: 423–462. doi: 10.1111/j.1475-679X.2004.00144.x
- Issue published online: 15 APR 2004
- Article first published online: 15 APR 2004
- Received 6 January 2003; accepted 17 November 2003
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