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Financial Reporting Consequences of Sovereign Wealth Fund Investment
David Godsell
Accountancy
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peer-review
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Keyphrases
Financial Reporting
100%
Fund Investment
100%
Sovereign Wealth Funds
100%
Institutional Investors
20%
Target Firms
20%
Discretionary Accruals
20%
Financial Investment
13%
Investment Objectives
13%
Institutional Investment
13%
Government Owned
6%
Robustness Testing
6%
Curb
6%
Accounting Literature
6%
Political Goals
6%
Monitoring Role
6%
Difference-in-differences Research Design
6%
Staggered Difference-in-differences
6%
Global Capital Markets
6%
Balanced Control
6%
Monitoring Effect
6%
Equity Stakes
6%
Earnings Management Incentives
6%
Economics, Econometrics and Finance
Sovereign Wealth Fund
100%
Institutional Investor
20%
Discretionary Accruals
20%
Financial Investment
13%
Research Design
6%
Difference-In-Differences
6%
Accounting Policy
6%