NDLI: Foreign Ownership and Financial Reporting Quality in Private Subsidiaries

Content Provider	Scilit
Author	Gill-De-Albornoz, Belen Rusanescu, Simona
Copyright Year	2016
Description	Journal: SSRN Electronic Journal In a sample of large private Spanish subsidiaries, we find that both the magnitude of discretionary accruals and the probability of receiving a qualified audit report are significantly higher when the parent company is foreign. Additionally, the observed negative relation between foreign shareholding and our financial reporting quality proxies is stronger (weaker) when the parent company is located in the US (other continental European countries). This is consistent with a multinational corporations’ strategy of manipulating the accounts of their subsidiaries from countries with low quality institutions, especially when the parent is located in a strong institutional quality setting.
Related Links	http://www.ivie.es/downloads/docs/wpasec/wpasec-2017-02.pdf https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2776596
ISSN	10914358
e-ISSN	15565068
DOI	10.2139/ssrn.2776596
Journal	SSRN Electronic Journal
Language	English
Publisher	Elsevier BV
Publisher Date	2016-05-06
Access Restriction	Open
Subject Keyword	Journal: SSRN Electronic Journal History and Philosophy of Science
Content Type	Text
Resource Type	Article
Subject	Public Health, Environmental and Occupational Health Psychiatry and Mental Health

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