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Lourenço, I. C., Rathke, A., Santana, V. & Branco, M. C. (2016). The effects of corruption on earnings management. In XVII Encuentro AECA. Bragança: Asociación Española de Contabilidad y Administración de Empresas.

I. M. Lourenço et al.,  "The effects of corruption on earnings management", in XVII Encuentro AECA, Bragança, Asociación Española de Contabilidad y Administración de Empresas, 2016

@inproceedings{lourenço2016_1734530511027,
	author = "Lourenço, I. C. and Rathke, A. and Santana, V. and Branco, M. C.",
	title = "The effects of corruption on earnings management",
	booktitle = "XVII Encuentro AECA",
	year = "2016",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "Asociación Española de Contabilidad y Administración de Empresas",
	address = "Bragança",
	organization = "Instituto Politécnico de Bragança",
	url = "http://xviiencuentroaeca.ipb.pt/indexpt.html"
}

TY  - CPAPER
TI  - The effects of corruption on earnings management
T2  - XVII Encuentro AECA
AU  - Lourenço, I. C.
AU  - Rathke, A.
AU  - Santana, V.
AU  - Branco, M. C.
PY  - 2016
CY  - Bragança
UR  - http://xviiencuentroaeca.ipb.pt/indexpt.html
AB  - 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.
ER  -