Dias, Catarina Gonçalves; Paiva, Inna Sousa; Carvalho, … - In: Administrative Sciences : open access journal 14 (2024) 1, pp. 1-20
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings …-collected dataset of Portuguese-listed firms from 2015 to 2019. This study suggests that fixed board remuneration is associated with … lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with …