Description
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times.
Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.
Author's/Editor's Biography
Elisabete Vieira (Ed.)
Elisabete S. Vieira is Coordinator Professor, ISCA-UA, University of Aveiro. She is researcher at the Research Unit on Governance, Competitiveness and Public Policies (GOVCOPP), being Vice Coordinator of the Competitiveness, Innovation and Sustainability (CIS) Research Group. She has a Ph.D. in Finance from the ISCTE, Lisbon. Her research topics include corporate finance, corporate behavior finance, and corporate governance.
Mara Madaleno (Ed.)
Mara Madaleno is Assistant Professor of Finance and Economics at the Department of Economics, Management, Industrial Engineering and Tourist at the University of Aveiro. Finished her Ph.D. in 2011 at the University of Aveiro in Economics. Director of the Master in Economics – Branches: Finance + Business Economics. Full researcher at the GOV.COPP – Research Unit on Governance, Competitiveness and Public Policies, and Vice-Coordinator of the research line SAD – Systems for Decision Support at GOVCOPP. She is also Vice-Director of the Master in Data Science for Social Sciences and Vice-Coordinator of Continua-UA . Her research interests include financial markets, financial economics, financial energy markets, environmental economics, energy and environment, sustainability. Participates in several research projects.
Graça Azevedo (Ed.)
Graça Azevedo
has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of international journal “Accounting and Finance Research”. She currently teaches courses in scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.