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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Pinto, N., Dias, P. & Paiva, I. (2018). Earnings management and debt in private companies: The effect of economic adjustment programmes. In 41st EAA Annual Congress. Milão
Exportar Referência (IEEE) 
N. Pinto et al.,  "Earnings management and debt in private companies: The effect of economic adjustment programmes", in 41st EAA Annu. Congr., Milão, 2018
Exportar BibTeX 
@inproceedings{pinto2018_1732198676461,
	author = "Pinto, N. and Dias, P. and Paiva, I.",
	title = "Earnings management and debt in private companies: The effect of economic adjustment programmes",
	booktitle = "41st EAA Annual Congress",
	year = "2018",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "",
	address = "Milão",
	organization = "European Accounting Association",
	url = "http://eaa2018.eaacongress.org "
}
Exportar RIS 
TY  - CPAPER
TI  - Earnings management and debt in private companies: The effect of economic adjustment programmes
T2  - 41st EAA Annual Congress
AU  - Pinto, N.
AU  - Dias, P.
AU  - Paiva, I.
PY  - 2018
CY  - Milão
UR  - http://eaa2018.eaacongress.org 
AB  - Our study analyses the relationship between the level of earnings management and the debt of unlisted companies in two countries liable to economic adjustment programmes – Portugal and Ireland – between 2008 and 2016. We also analyse whether there are differences between both countries in what results are concerned. In a sample of 970 unlisted companies, and according the discretionary accruals, we find evidence of a positive relationship between the level of debt and the level of earnings management, thus concluding that the level of this relationship is different in each country. We also demonstrate that during the period of time in which the financial support occurred, there was mitigation in the relationship between the level of earnings management and indebtedness.
ER  -