The effect of pyramidal structures on earnings management : evidence from Italian listed companies
Massimiliano Farina Briamonte, Felice Addeo, Fabio Fiano, Marco Sorrentino
| Year of publication: |
2017
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|---|---|
| Authors: | Briamonte, Massimiliano Farina ; Addeo, Felice ; Fiano, Fabio ; Sorrentino, Marco |
| Published in: |
Corporate ownership & control : international scientific journal. - Sumy : Virtus Interpress, ISSN 1727-9232, ZDB-ID 2472114-1. - Vol. 14.2016/2017, 3, p. 64-73
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| Subject: | Corporate Finance and Governance | Gopalan and Jayaraman Model | Earnings Management | Pyramidal Groups | IAS/IFRS Adoption | Bilanzpolitik | Accounting policy | Italien | Italy | Corporate Governance | Corporate governance | Aktiengesellschaft | Listed company | Eigentümerstruktur | Ownership structure | Unternehmensfinanzierung | Corporate finance | IFRS | Gewinnermittlung | Profit determination | Betriebliche Finanzwirtschaft | Managerial finance | Prinzipal-Agent-Theorie | Agency theory | Kapitalstruktur | Capital structure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.22495/cocv14i3art7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011793707