The Impact of Corporate Governance on Earnings Management of Portuguese Listed Firms

This work aims to analyze the impact of corporate governance characteristics on earnings management of Portuguese non-financial listed firms, for the period 2012–2016. Using panel data, we regress discretionary accruals, a proxy of earnings management, against corporate governance characteristics an...

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Bibliographic Details
Main Author: Lisboa, Inês (author)
Other Authors: Costa, Alexandra (author)
Format: bookPart
Language:eng
Published: 2021
Subjects:
Corporate governance
Earnings management
Accruals Transparency
Portugal
Online Access:http://hdl.handle.net/10400.8/5953
Country:Portugal
Oai:oai:iconline.ipleiria.pt:10400.8/5953

Internet

http://hdl.handle.net/10400.8/5953

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