Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/23183
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Lourenço, I. C. | - |
dc.contributor.author | Rathke, A. | - |
dc.contributor.author | Santana, V. | - |
dc.contributor.author | Branco, M. C. | - |
dc.date.accessioned | 2021-09-16T13:40:07Z | - |
dc.date.available | 2021-09-16T13:40:07Z | - |
dc.date.issued | 2016 | - |
dc.identifier.isbn | 978-84-16286-26-3 | - |
dc.identifier.uri | http://hdl.handle.net/10071/23183 | - |
dc.description.abstract | This study provides empirical evidence on the effects of corruption, as proxied by Transparency International’s Corruption Perception Index, on earnings management. It tests the hypothesis of positive association between the countries’ level of corruption and the level of earnings management using a sample of foreign firms with American Depositary Receipts (ADR) in the U.S. market. Findings indicate that corruption perception is related to higher incentives for firms to manipulate earnings in the case of emerging countries. Such results are not identified in developed countries. | eng |
dc.language.iso | eng | - |
dc.publisher | Asociación Española de Contabilidad y Administración de Empresas | - |
dc.relation | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/147442/PT | - |
dc.rights | openAccess | - |
dc.subject | Corruption | eng |
dc.subject | Developed countries | eng |
dc.subject | Earnings management | eng |
dc.subject | Emerging countries | eng |
dc.title | The effects of corruption on earnings management | eng |
dc.type | conferenceObject | - |
dc.event.title | Actas del XVII Encuentro AECA | - |
dc.event.type | Conferência | pt |
dc.event.location | Bragança | eng |
dc.event.date | 2016 | - |
dc.peerreviewed | yes | - |
dc.journal | XVII Encuentro AECA | - |
degois.publication.location | Bragança | eng |
degois.publication.title | The effects of corruption on earnings management | eng |
dc.date.updated | 2021-09-16T14:37:43Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-30252 | - |
Aparece nas coleções: | BRU-CRI - Comunicações a conferências internacionais |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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conferenceobject_30252.pdf | Versão Editora | 227,7 kB | Adobe PDF | Ver/Abrir |
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