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Paiva, I. (2020). Impact of corporate governance characteristics on earnings management. World Finance Conference.

I. C. Paiva,  "Impact of corporate governance characteristics on earnings management", in World Finance Conf., Valeta, 2020

@misc{paiva2020_1714879339348,
	author = "Paiva, I.",
	title = "Impact of corporate governance characteristics on earnings management",
	year = "2020",
	url = "https://www.world-finance-conference.com/conference.php?id=19"
}

TY  - CPAPER
TI  - Impact of corporate governance characteristics on earnings management
T2  - World Finance Conference
AU  - Paiva, I.
PY  - 2020
CY  - Valeta
UR  - https://www.world-finance-conference.com/conference.php?id=19
AB  - The main objective of this study is to analyse the impact of corporate governance characteristics
on the levels of earnings management, with reference to British companies listed on the London
Stock Exchange between 2014 and 2017. A linear regression model was used, based on
discretionary accruals, calculated using Kothari et al. (2005) and corporate governance features.
The main results show that the greater the long-term remuneration of the board members, the
higher the level of earnings management and the greater the presence of women on this board, the
greater the proportion of non-executive members in the audit committee and so the greater the fees
paid to external auditors. The findings presented in this study contribute to a better understanding
of the relationship between corporate governance and earnings management in UK listed
companies. 
ER  -