(1) Background: In a competitive and globalised world, retaining immigrants in entrepreneurial universities is an underutilised asset, one that allows economic development to be better enabled. Thus, studying the entrepreneurial intention (EI) of students enables the development of practices and...

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collected dataset of Portuguese-listed firms from...