Dias, Catarina Gonçalves; Paiva, Inna Sousa; Carvalho, … - In: Administrative Sciences : open access journal 14 (2024) 1, pp. 1-20
lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with … a higher level of earnings management. The findings based on this study provide useful information to investors and … regulators in evaluating the effect of board compensation structure on earnings management. Additionally, this study expands the …