Browsing by Subject "Earnings management"
Now showing items 1-6 of 6
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Board of director's gender diversity and its impact on earnings management: an empirical analysis for select European firms
(2019)From a corporate governance point of view, this paper addresses the question about how board gender diversity influences managerial opportunistic behavior for solving agency conflicts from a sample of European countries. ... -
Earnings Management and Contests for Control: An Analysis of European Family Firms
(2011)In this paper, the influence of large shareholders on earnings management in family-owned firms is analyzed using a sample of firms from nine European countries. How contests for control for the largest shareholder and the ... -
Firm- and country-level attributes as determinants of earnings management: an analysis for Latin American firms
(2018-07)This article analyzes firm- and country-level determinants of the earnings management for a sample of Latin American companies from 1997 to 2015 by using panel data to deal with the endogeneity and heterogeneity problems. ... -
How do the ownership structure and board of directors' features impact earnings management? the spanish case
(2020-01-07)This paper examines how the ownership structure and board of directors' features determine the managerial opportunistic behavior exemplified in the management of accounting earnings. This study contributes to the literature ... -
Real activities manipulation and firm valuation
(2018-05)In this paper, we study the link between real earnings management and firm value. Consistent with prior studies, we expect the ability of a firm to generate future cash flows to be significantly impaired by its use of real ... -
Real earnings management and corporate governance: a study of Latin America
(2020-01)This article analyses the impact of ownership structure features and institutional settings on real activities manipulation. The analysis is based on a sample of listed companies in the underexplored Latin American market ...