Publicação em atas de evento científico
Earnings management and debt in private companies: The effect of economic adjustment programmes
Nélson Pinto (Pinto, N.); Paulo Jorge Varela Lopes Dias (Dias, P.); Inna Paiva (Paiva, I.);
41st EAA Annual Congress
Ano (publicação definitiva)
Mais Informação
Web of Science®

Esta publicação não está indexada na Web of Science®


Esta publicação não está indexada na Scopus

Google Scholar

N.º de citações: 0

(Última verificação: 2023-09-22 19:25)

Ver o registo no Google Scholar

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.
Earnings management,Adjustment Programmes,Portugal,Ireland
  • Economia e Gestão - Ciências Sociais
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UID/GES/00315/2013 Fundação para a Ciência e a Tecnologia