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  • Feb 13, 2024 | onlinelibrary.wiley.com | Zihua Liu |Ziyao San |Albert Tsang |Li Yu

    REFERENCES , , & (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research, 43(3), 343–375. , , , , & (2003). Fractionalization. Journal of Economic Growth, 8(2), 155–194. , , , & (1993). Relative informativeness of accounting disclosures in different countries. Journal of Accounting Research, 31, 183–223. , & (2000).

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