Skip navigation
Logo
User training | Reference and search service

Library catalog

Retrievo
EDS
b-on
More
resources
Content aggregators
Please use this identifier to cite or link to this item:

acessibilidade

http://hdl.handle.net/10071/13382
acessibilidade
Title: Earnings management and CEO characteristics in Portuguese firms
Authors: Isidro, H.
Goncalves, L.
Keywords: Corporate governance
CEO
Earnings management
Issue Date: 2011
Publisher: Virtus Interpress
Abstract: he separation between control and ownership in the modern firm creates information asymmetry between managers and shareholders. The superior knowledge about the firm’s operations stimulates managers to manage financial information. We investigate which managers characteristics are more likely to positively influence earnings management practices. Specifically, we study whether the CEO’s age, education, expected tenure and duality of roles affects earnings management for a sample of listed Portuguese firms for the fiscal years 2005 to 2009. Results indicate that older CEOs, CEOs with management or finance background, and CEOs that also hold the position of Chairman of the board of directors are more prone to manage earnings.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/13382
DOI: 10.22495/cocv9i1art5
ISSN: 1727-9232
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-506
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

Files in This Item:
acessibilidade
File Description SizeFormat 
Isidro_Ownersh2011.pdfVersão Editora519.33 kBAdobe PDFView/Open    Request a copy


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpace
Formato BibTex MendeleyEndnote Currículo DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.