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Earnings management in family firms : current state of knowledge and opportunities for future research
Paiva, Inna Sousa; Lourenço, Isabel; Branco, Manuel Castelo - In: Review of accounting & finance 15 (2016) 1, pp. 85-100
Persistent link: https://www.econbiz.de/10011459734
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Earnings management in family versus non-family firms : the influence of analyst coverage
Paiva, Inna Sousa; Lourenço, Isabel; Curto, José Dias - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 113-133
Persistent link: https://www.econbiz.de/10012176422
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Corporate governance and financial features of Portuguese family firms
Paiva, Inna Sousa - In: International journal of sustainable entrepreneurship … 5 (2020) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012303936
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Board member remuneration and earnings management : the case of Portugal
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 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...
Persistent link: https://www.econbiz.de/10014471392