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Paiva, I. C., Carvalho, L. C. & Dias, C. (2023). The influence of remuneration structure on earnings management. In Pedro Álvaro Pereira Correia, António Martins, Bruno Duarte Abreu Freitas, Conceição Matos, Ricardo Gouveia (Ed.), VII International Forum of Management: Book of Proceedings. (pp. 417-432). Funchal, Portugal: Universidade da Madeira.

I. C. Paiva et al.,  "The influence of remuneration structure on earnings management", in VII Int. Forum of Management: Book of Proc., Pedro Álvaro Pereira Correia, António Martins, Bruno Duarte Abreu Freitas, Conceição Matos, Ricardo Gouveia, Ed., Funchal, Portugal, Universidade da Madeira, 2023, pp. 417-432

@inproceedings{paiva2023_1734884745656,
	author = "Paiva, I. C. and Carvalho, L. C. and Dias, C.",
	title = "The influence of remuneration structure on earnings management",
	booktitle = "VII International Forum of Management: Book of Proceedings",
	year = "2023",
	editor = "Pedro Álvaro Pereira Correia, António Martins, Bruno Duarte Abreu Freitas, Conceição Matos, Ricardo Gouveia",
	volume = "",
	number = "",
	series = "",
	pages = "417-432",
	publisher = "Universidade da Madeira",
	address = "Funchal, Portugal",
	organization = "Universidade de Madeira",
	url = "https://www.ifm2023madeira.pt/"
}

TY  - CPAPER
TI  - The influence of remuneration structure on earnings management
T2  - VII International Forum of Management: Book of Proceedings
AU  - Paiva, I. C.
AU  - Carvalho, L. C.
AU  - Dias, C.
PY  - 2023
SP  - 417-432
CY  - Funchal, Portugal
UR  - https://www.ifm2023madeira.pt/
AB  - This study draws on agency theory, evaluates the effect of 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 2015 to 2019. This study suggests that fixed board remuneration is associated with lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with a higher level of earnings management. The findings based on this study provide useful information to investors and regulators in evaluating the effect of board compensation structure on earnings management. Additionally, this study expands the corporate governance literature by examining an under researched mechanism to address the agency problem.
ER  -