{"id":{"repo_id":"houston","oai_identifier":"oai:uh-ir.tdl.org:10657/7921"},"canonical_url":"https://search.dev.ndltd.org/etd/houston/oai:uh-ir.tdl.org:10657/7921","repository":{"repo_id":"houston","name":"University of Houston","base_url":"https://uh-ir.tdl.org/server/oai/request"},"display":{"title":"Top Institutional Investors and Accounting Comparability","abstract":"In this study, I hypothesize that two firms that have the same top institutional investor (i.e., institutional investor with the largest shareholding) have higher accounting comparability than other firm pairs. I find evidence consistent with this hypothesis. In addition, firm-pairs whose top institutional investors are monitoring institutions (regardless of whether they are the same institutions) exhibit greater comparability than other firm-pairs whose top institutional investors are non-monitoring institutions. Collectively, these findings corroborate the important role top institutional investors play in influencing firms’ financial reporting decisions.","abstract_html":"In this study, I hypothesize that two firms that have the same top institutional investor (i.e., institutional investor with the largest shareholding) have higher accounting comparability than other firm pairs. I find evidence consistent with this hypothesis. In addition, firm-pairs whose top institutional investors are monitoring institutions (regardless of whether they are the same institutions) exhibit greater comparability than other firm-pairs whose top institutional investors are non-monitoring institutions. Collectively, these findings corroborate the important role top institutional investors play in influencing firms’ financial reporting decisions.","abstract_has_math":false,"creators":["Le, Thien T. H."],"institution":"University of Houston","degree_name":"Doctor of Philosophy","degree_level":"Doctoral","degree_discipline":"Business Administration","degree_department":null,"school":null,"contributors":[],"advisors":["Lobo, Gerald J.","Muslu, Volkan"],"committee_chairs":[],"committee_members":["Neel, Michael J.","Yerramilli, Vijay"],"year":2020,"date_issued":"2020-08","date_published":"2020-08","updated_at":"2026-07-24T02:32:34Z","subjects":["Institutional Investors","Accounting Comparability"],"languages":["eng"],"rights":["The author of this work is the copyright owner. UH Libraries and the Texas Digital Library have their permission to store and provide access to this work. Further transmission, reproduction, or presentation of this work is prohibited except with permission of the author(s)."],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/10657/7921","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Lobo, Gerald J.","Muslu, Volkan"]},{"key":"dc:contributor.committeemember","label":"Committee Member","values":["Neel, Michael J.","Yerramilli, Vijay"]},{"key":"dc:creator","label":"Author","values":["Le, Thien T. 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In addition, firm-pairs whose top institutional investors are monitoring institutions (regardless of whether they are the same institutions) exhibit greater comparability than other firm-pairs whose top institutional investors are non-monitoring institutions. Collectively, these findings corroborate the important role top institutional investors play in influencing firms’ financial reporting decisions."]},{"key":"dc:format.mimetype","label":"Dc Format Mimetype","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Top Institutional Investors and Accounting Comparability"]}]}],"canonical_facts":{"dc:contributor.advisor":["Lobo, Gerald J.","Muslu, Volkan"],"dc:contributor.committeemember":["Neel, Michael J.","Yerramilli, Vijay"],"dc:creator":["Le, Thien T. 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UH Libraries and the Texas Digital Library have their permission to store and provide access to this work. Further transmission, reproduction, or presentation of this work is prohibited except with permission of the author(s)."],"dc:subject":["Institutional Investors","Accounting Comparability"],"dc:title":["Top Institutional Investors and Accounting Comparability"],"thesis:degree_discipline":["Business Administration"],"thesis:degree_level":["Doctoral"],"thesis:degree_name":["Doctor of Philosophy"],"thesis:institution_name":["University of Houston"]},"updated_at":"2026-07-24T02:32:34Z"}