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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Outros Autores: | |
Formato: | bookPart |
Idioma: | eng |
Publicado em: |
2021
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Assuntos: | |
Texto completo: | http://hdl.handle.net/10400.8/5953 |
País: | Portugal |
Oai: | oai:iconline.ipleiria.pt:10400.8/5953 |