The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management
Year of publication: |
2023
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---|---|
Authors: | Ramos, Fernando Maciel ; Locatelli, Letícia Gomes ; Azevedo, Graça Maria do Carmo ; Costa, Cristiano Machado |
Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 13.2023, 3, p. 613-647
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Subject: | Asymmetric information | Corporate governance | Earnings management | Social ties | Two-tier board | Corporate Governance | Bilanzpolitik | Accounting policy | Vorstand | Executive board | Führungskräfte | Managers | Soziales Netzwerk | Social network | Board of Directors | Board of directors | Soziale Beziehungen | Social relations | Asymmetrische Information |
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