@incollection{,
	
					
					
					49D562DD45D943FCDEAD14747798A9D5
				,
	author={{Oladejo AbiodunOyebamiji} and {Obafemi Awolowo University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}20123141
}

@incollection{b0,
	
	
		,
	title={{Ownership Structure and Earnings Management in Emerging Markets: The Case of Jordan}}
		,
	author={{
			NAl-Fayoumi
		} and {
			BAbuzayed
		} and {
			DAlexander
		}}
		
		
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			38
			
			,
	year={2010}
		
	

}

@incollection{b1,
	
	
		,
	title={{Ownership Structure and Earnings Management in Listed Companies: The size effects}}
		,
	author={{
			SAli
		} and {
			NSaleh
		} and {
			MHassan
		}}
		
		
	
	
		,
	journal={{Asian Journal of Business and Accounting}}
		
			1
			2
			
			,
	year={2008}
		
	

}

@incollection{b2,
	
	
		,
	title={{Active Institutional Shareholders and Cost of Monitoring: Evidence from Executive Compensation}}
		,
	author={{
			AAlmazan
		} and {
			JHartzell
		} and {
			LStarks
		}}
		
		
	
	
		,
	journal={{Financial Management}}
		
			34
			
			,
	year={2005}
		
	

}

@incollection{b3,
	
	
		,
	title={{The effects of Chairman Independence and Ownership Structure on Earnings Mnangement}}
		,
	author={{
			AAl-Zyoud
		}}
	
	
		,
	journal={{Journal of World Applied Sciences}}
		
			17
			8
			
			,
	year={2012}
		
	

}

@incollection{b4,
	
	
		,
	title={{The Impact of Institutional Ownership Structure on Earnings Quality of Listed Food/Beverages and Tobacco Firms in Nigeria}}
		,
	author={{
			BAmos
		} and {
			GIbrahim
		} and {
			MNasidi
		} and {
			KYIbrahim
		}}
		
		
		
		10.18843/rwjasc/v7i1(1)/03
	
	
		,
	journal={{Journal of Arts, Science and Commerce}}
		
			7
			1
			
			,
	year={2016}
		
	

}

@incollection{b5,
	
	
		,
	title={{The relationship between ownership structure and Earnings Quaity in the Frrench Context}}
		,
	author={{
			WAyadi
		} and {
			YBoujelbena
		}}
		
	
	
		,
	journal={{International Journal of Accounting and Economics Studies}}
		
			2
			2
			
			,
	year={2014}
		
	

}

@incollection{b6,
	
	
		,
	title={{Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria}}
		,
	author={{
			HBala
		} and {
			GBKumai
		}}
		
	
	
		,
	journal={{International Journal of Accounting, Auditing and Taxation}}
		
			2
			8
			
			,
	year={2015}
		
	

}

@incollection{b7,
	
	
		,
	title={{The impact of selected corporate governance variables in mitigating earnings management in the Philippines}}
		,
	author={{
			MRBanderlipe
		}}
	
	
		,
	journal={{DLSU Business & Economics Review}}
		
			19
			1
			
			,
	year={2009}
		
	

}

@incollection{b8,
	
	
		,
	title={{R&D budgets and corporate earnings targets}}
		,
	author={{
			MBange
		} and {
			WDe Bondt
		}}
		
	
	
		,
	journal={{Journal of Corporate Finance}}
		
			4
			
			,
	year={1998}
		
	

}

@incollection{b9,
	
	
		,
	title={{Board Characteristics}}
		,
	author={{
			MBradbury
		} and {
			YTMak
		} and {
			SMTan
		}}
		
		
	
	
		,
	journal={{Audit Committee Characteristics and Abnormal Accruals. Pacific Accounting Review}}
		
			18
			2
			
			,
	year={2006}
		
	

}

@book{b10,
	
	
		,
	title={{Institutional investors, long-term investment, and earnings management}}
		,
	author={{
			BBushee
		}}
		
			,
	year={1998}
			,
	address={Harvard University}
		
	
	,
	note={Working Paper}

}

@incollection{b11,
	
	
		,
	title={{The influence of institutional investors on myopic R&D investment behavior}}
		,
	author={{
			BBushee
		}}
	
	
		,
	journal={{Accounting Review}}
		
			73
			
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	year={1999}
		
	

}

@incollection{b12,
	
	
		,
	title={{Do institutional investors prefer near-term earning over long-run value?}}
		,
	author={{
			BBushee
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			18
			
			,
	year={2001}
		
	

}

@incollection{b13,
	
	
		,
	title={{Equity incentives and earnings management}}
		,
	author={{
			QCheng
		} and {
			TDWarfield
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			80
			2
			
			,
	year={2005}
		
	

}

@incollection{b14,
	
	
		,
	title={{Corporate governance in Asia: A survey}}
		,
	author={{
			SClaessens
		} and {
			JFan
		}}
		
	
	
		,
	journal={{International Review of Finance}}
		
			3
			2
			
			,
	year={2002}
		
	

}

@incollection{b15,
	
	
		,
	title={{Corporate governance and pay-for-performance: The impact of earnings management}}
		,
	author={{
			MCornett
		} and {
			AMarcus
		} and {
			HTehraniam
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			87
			2
			
			,
	year={2008}
		
	

}

@book{b16,
	
	
		,
	title={{Corporate Governance Mechanisims and Earnings Quality of Listed Manufacturing Companies in Nigeria. An M.Sc Thesis submitted to the Post graduate School}}
		,
	author={{
			MDalhat
		}}
		
			,
	year={2014}
			,
	address={Zaria}
		
		
			Ahmadu Bello University
		
	

}

@incollection{b17,
	
	
		,
	title={{The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors}}
		,
	author={{
			PDechow
		} and {
			IDichev
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			77
			
			,
	year={2002}
		
	

}

@incollection{b18,
	
	
		,
	title={{Understanding earnings quality: A review of the proxies, their determinants and their consequences}}
		,
	author={{
			PDechow
		} and {
			WGe
		} and {
			CSchrand
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			50
			
			,
	year={2010}
		
	

}

@incollection{b19,
	
	
		,
	title={{The Structure of Corporate Ownership: Causes and Consequences}}
		,
	author={{
			HDemsetz
		} and {
			KLehn
		}}
		
	
	
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			93
			
			,
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}

@incollection{b20,
	
	
		,
	title={{International corporate governance}}
		,
	author={{
			DDenis
		} and {
			JMcconnell
		}}
		
	
	
		,
	journal={{Journal of Financial and Quantitative Analysis}}
		
			38
			1
			
			,
	year={2003}
		
	

}

@incollection{b21,
	
	
		,
	title={{The effect of owner versus management control on the choice of accounting methods}}
		,
	author={{
			DSDhaliwal
		} and {
			GLSalamon
		} and {
			Smith
		}}
		
		
	
	
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	journal={{Journal of Accounting and Economics. Journal of Accounting and Economics}}
		
			4
			,
	year={1982}
		
	

}

@incollection{b22,
	
	
		,
	title={{Institutional ownership and firm performance: The case of bidder returns}}
		,
	author={{
			RDuggal
		} and {
			JAMillar
		}}
		
	
	
		,
	journal={{Journal of Corporate Finance}}
		
			5
			
			,
	year={1999}
		
	

}

@incollection{b23,
	
	
		,
	title={{Earnings management and board activity: An additional evidence}}
		,
	author={{
			AEbrahim
		}}
	
	
		,
	journal={{Review of Accounting and Finance}}
		
			6
			1
			
			,
	year={2007}
		
	

}

@incollection{b24,
	
	
		,
	title={{Separation of Ownership and Control}}
		,
	author={{
			EFama
		} and {
			MJensen
		}}
		
	
	
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	journal={{Journal of Law and Economics}}
		
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}

@book{b25,
	
	
		,
	title={{}}
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	author={{
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		} and {
			PWuham
		} and {
			ZWang
		}}
		
		
		
			,
	year={2011}
		
	

}

@incollection{b26,
	
	
		,
	title={{Corporate governance characteristics and earnings management: empirical evidence from Chinese listed firms}}
	
	
		,
	journal={{International Journal of Accounting and Financial Reporting}}
		
			1
			1
			
		
	

}

@incollection{b27,
	
	
		,
	title={{The effect of bonus schemes on accounting decisions}}
		,
	author={{
			PHealy
		}}
	
	
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	journal={{Journal of Accounting and Economics}}
		
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@incollection{b28,
	
	
		,
	title={{Board Composition, Ownership Structure and Earnings Quality: Malaysian evidence}}
		,
	author={{
			HHashim
		} and {
			SDevi
		}}
		
	
	
		,
	journal={{Asian journal of Business and Accounting}}
		
			1
			1
			
			,
	year={2008}
		
	

}

@incollection{b29,
	
	
		,
	title={{Institutional Monitoring and Earnings Quality in Malysia}}
		,
	author={{
			HHashim
		} and {
			SDevi
		}}
		
	
	
		,
	journal={{International Congress on Interdisciplinary Business and Social Science}}
		
			65
			
			,
	year={2012}
		
	

}

@incollection{b30,
	
	
		,
	title={{Firm Attributes and Earnings Quality of Listed Oil and Gas Companies in Nigeria}}
		,
	author={{
			SHassan
		} and {
			MFarouk
		}}
		
	
	
		,
	journal={{Review of Contemporary Business Research}}
		
			3
			1
			
			,
	year={2014}
		
	

}

@incollection{b31,
	
	
		,
	title={{Annual Bonus Schemes and the Manipulation of Earnings}}
		,
	author={{
			RHolthausen
		} and {
			DLarcker
		} and {
			RSloan
		}}
		
		
	
	
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	journal={{Journal of Accounting and Economics}}
		
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}

@incollection{b32,
	
	
		,
	title={{The influence of Corpoate Governance in Chinese Companies on}}
		,
	author={{
			MHsu
		} and {
			SWen
		}}
		
	
	
		,
	journal={{Discretionary Accruals and Real Earnings Management. Asian Economic and Fianacial Review}}
		
			5
			7
			
			,
	year={2015}
		
	

}

@book{b33,
	
	
		,
	title={{Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information}}
		
			,
	year={2010}
		
		
			International Accounting Standard Board. (IASB
		
	

}

@incollection{b34,
	
	
		,
	title={{Insider trading earnings management and corporate governance:Empirical evidence based on Hong Kong Firms}}
		,
	author={{
			BJaggi
		} and {
			JTsui
		}}
		
	
	
		,
	journal={{Journal of International Financial Management and Accounting}}
		
			18
			3
			
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	year={2007}
		
	

}

@incollection{b35,
	
	
		,
	title={{Theory of Firm: Managerial Behaviour, Agency Costs and Ownership Structure}}
		,
	author={{
			MJensen
		} and {
			WMeckling
		}}
		
	
	
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	journal={{Journal of Financial Economics}}
		
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}

@incollection{b36,
	
	
		,
	title={{Corporate Governance and Board Effectiveness}}
		,
	author={{
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		} and {
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		}}
		
	
	
		,
	journal={{Journal of Banking and Finance}}
		
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	year={1998}
		
	

}

@incollection{b37,
	
	
		,
	title={{Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions}}
		,
	author={{
			KKanagaretnam
		} and {
			GLobo
		} and {
			RMathieu
		}}
		
		
	
	
		,
	journal={{Review of Accounting and Finance}}
		
			3
			1
			
			,
	year={2004}
		
	

}

@incollection{b38,
	
	
		,
	title={{Audit Committee, Board of Director Characteristics and Earnings Management}}
		,
	author={{
			AKlein
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			33
			3
			
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	year={2002}
		
	

}

@incollection{b39,
	
	
		,
	title={{The association between institutional ownership and aggressive corporate}}
		,
	author={{
			PKoh
		}}
	
	
		,
	journal={{The British Accounting Review}}
		
			35
			
			,
	year={2003}
		
	

}

@incollection{b40,
	
	
		,
	title={{Influence of Ownership Structure on Earnings Quality in the Listed Firms of Tehran Stock Exchange}}
		,
	author={{
			MMoradi
		} and {
			ANezami
		}}
		
	
	
		,
	journal={{International Journal of Business Administration}}
		
			2
			4
			
			,
	year={2011}
		
	

}

@incollection{b41,
	
	
		,
	title={{The Effects of Ownership Structure on Corporate Value in the Tehran Stock Exchange}}
		,
	author={{
			SOstaa
		} and {
			HNaderib
		}}
		
	
	
		,
	journal={{Management Science Journals}}
		
			2
			
			,
	year={2012}
		
	

}

@incollection{b42,
	
	
		,
	title={{Accounting conservatism, the quality of earnings and stock returns}}
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	author={{
			SPenman
		} and {
			XZhang
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			77
			2
			
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	year={2002}
		
	

}

@incollection{b43,
	
	
		,
	title={{Capital choices: Changing the way America invests in industry}}
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	author={{
			MPorter
		}}
	
	
		,
	journal={{Journal of Applied Corporate Finance}}
		
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	year={1992}
		
	

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@incollection{b44,
	
	
		,
	title={{Proxy contest and the efficiency of shareholder oversight}}
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	author={{
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	journal={{Journal of Financial Economics}}
		
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}

@book{b45,
	
	
		,
	title={{Impact of Characteristics of Board on Earnings Management on the Firm: Evidence from Pakistan Stock Exchange}}
		,
	author={{
			SRaheel
		}}
		
			,
	year={2017}
		
	
	,
	note={Islambad}

}

@incollection{b46,
	
	
		,
	title={{The Impact of Board Composition and Ethnicity from Malaysian companies}}
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	author={{
			ZSalleh
		} and {
			JStewart
		} and {
			SManson
		}}
		
		
	
	
		,
	journal={{Malaysian Accounting Review}}
		
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	year={2006}
		
	

}

@book{b47,
	
	
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	title={{A survey of corporate governance. The journal of finance}}
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	author={{
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		} and {
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@incollection{b48,
	
	
		,
	title={{The Relationship between Equity Ownership Concentration and Earnings Quality: Evidence from Brazil}}
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	author={{
			ESousa
		} and {
			FGaldi
		}}
		
	
	
		,
	journal={{RAUSP Management Journal}}
		
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	year={2016}
		
	

}

@book{b49,
	
	
		,
	title={{Financial reporting and statement analysis: A strategic perspective}}
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	author={{
			CStickney
		} and {
			PBrown
		} and {
			JWahlen
		}}
		
		
		
			,
	year={2004}
			,
	publisher={Thomson/South-Western}
			,
	address={Mason, Ohio}
		
	

}

@book{b50,
	
	
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	title={{Credit Markets and the Control of Capital"s. Money, Credit Banking}}
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	author={{
			JStiglitz
		}}
		
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	year={1985}
			
		
	

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@incollection{b51,
	
	
		,
	title={{A Metaanalysis of the effects of executive and institutional ownership on firm performance}}
		,
	author={{
			CSundaramurthy
		} and {
			DRhoades
		}}
		
	
	
		,
	journal={{Journal of Managerial Issues}}
		
			17
			4
			
			,
	year={2005}
		
	

}

@incollection{b52,
	
	
		,
	title={{Ownership Structure and Economic Performance in the largest European Companies}}
		,
	author={{
			SThomsen
		} and {
			TPedersen
		}}
		
	
	
		,
	journal={{The Strategic Management Journal}}
		
			21
			
			,
	year={2000}
		
	

}

@incollection{b53,
	
	
		,
	title={{Audit Committee, Boards and the Quality of Reported Earnings}}
		,
	author={{
			NVafeas
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			22
			1
			
			,
	year={2005}
		
	

}

@incollection{b54,
	
	
		,
	title={{Managerial Ownership Accounting Choices and Informativeness of Earnings}}
		,
	author={{
			TWarfield
		} and {
			JWild
		} and {
			KWild
		}}
		
		
	
	
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	journal={{Journal of Accounting and Economics}}
		
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			,
	year={1995}
		
	

}

@incollection{b55,
	
	
		,
	title={{Corporate Governance, Firm Characteristics and Earnings Management in Emerging Economy}}
		,
	author={{
			NWaweru
		} and {
			GRiro
		}}
		
	
	
		,
	journal={{JAMAR}}
		
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	year={2013}
		
	

}

@incollection{b56,
	
	
		,
	title={{Outside directors and CEO turnover}}
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	author={{
			MWeisbach
		}}
	
	
		,
	journal={{Journal of Financial Economics}}
		
			20
			
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	year={1988}
		
	

}

@incollection{b57,
	
	
		,
	title={{Managerial Ownership Structure and Earnings Management}}
		,
	author={{
			CYang
		} and {
			HLai
		} and {
			BTan
		}}
		
		
	
	
		,
	journal={{Journal of Financial Reporting & Accounting}}
		
			6
			1
			
			,
	year={2008}
		
	

}

@incollection{b58,
	
	
		,
	title={{Earnings Quality and the Equity Risk Premium: A Benchmark Model}}
		,
	author={{
			KYee
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
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			3
			
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	year={2006}
		
	

}

@book{b59,
	
	
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	title={{Earnings Quality, Analysts, Institutional Investors and Stock Prices Synchronicity. Unpublished PhD. Dissertation, school of accounting and finance}}
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	author={{
			JZhou
		}}
		
			,
	year={2008}
		
		
			Hong Kong Polytechnic University
		
	

}

@incollection{b60,
	
	
		,
	title={{Empirical testing of the loss provisions of banks in the GCC region}}
		,
	author={{
			TZoubi
		} and {
			OAl-Khazali
		}}
		
	
	
		,
	journal={{Managerial Finance}}
		
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			7
			
			,
	year={2007}
		
	

}