The effect of the ownership concentration on earnings management : empirical evidence from the Italian context
Francesco Grimaldi, Anna Lucia Muserra
| Year of publication: |
2017
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|---|---|
| Authors: | Grimaldi, Francesco ; Muserra, Anna Lucia |
| Published in: |
Corporate ownership & control : international scientific journal. - Sumy : Virtus Interpress, ISSN 1727-9232, ZDB-ID 2472114-1. - Vol. 14.2016/2017, 3, p. 236-248
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| Subject: | Earnings Management | Discretionary Accruals | Ownership Structure | Ownership Concentration | Controlling Shareholder | Eigentümerstruktur | Ownership structure | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Italien | Italy | Rückstellung | Accrual | Aktionäre | Shareholders | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.22495/cocv14i3c1art9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011794429