Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/13382
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Isidro, H. | - |
dc.contributor.author | Goncalves, L. | - |
dc.date.accessioned | 2017-05-16T13:44:56Z | - |
dc.date.available | 2017-05-16T13:44:56Z | - |
dc.date.issued | 2011 | - |
dc.identifier.issn | 1727-9232 | - |
dc.identifier.uri | http://hdl.handle.net/10071/13382 | - |
dc.description.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. | eng |
dc.language.iso | eng | - |
dc.publisher | Virtus Interpress | - |
dc.rights | embargoedAccess | por |
dc.subject | Corporate governance | eng |
dc.subject | CEO | eng |
dc.subject | Earnings management | eng |
dc.title | Earnings management and CEO characteristics in Portuguese firms | eng |
dc.type | article | - |
dc.pagination | 87 - 95 | - |
dc.publicationstatus | Publicado | por |
dc.peerreviewed | yes | - |
dc.journal | Corporate Ownership And Control | - |
dc.distribution | Internacional | por |
dc.volume | 9 | - |
dc.number | 1 | - |
degois.publication.firstPage | 87 | - |
degois.publication.lastPage | 95 | - |
degois.publication.issue | 1 | - |
degois.publication.title | Earnings management and CEO characteristics in Portuguese firms | eng |
dc.date.updated | 2019-05-16T14:33:41Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
dc.identifier.doi | 10.22495/cocv9i1art5 | - |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-506 | - |
Aparece nas coleções: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
---|---|---|---|---|
Isidro_Ownersh2011.pdf Restricted Access | Versão Editora | 519,33 kB | Adobe PDF | Ver/Abrir Request a copy |
Todos os registos no repositório estão protegidos por leis de copyright, com todos os direitos reservados.