The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Earnings Management and Corporate Governance in Family Firms: Evidence From a Small Market
Abstract
Earnings management and corporate governance relationships are examined for a sample of 49 Portuguese listed firms considering an unbalanced panel for the period 2002-2017, using panel corrected standard errors models and considering the family ownership effect. Empirical findings reveal that there is a positive relationship between corporate board independence and earnings management and that the presence of women on board decreases earnings management practices. Results are consistent with the hypothesis that earnings management practices are lower in family firms than in non-family firms. Size, being audited by the Big 4 companies, return on assets, loss, and the existence of an audit committee on board influence positively earnings management, but leverage, age, and ownership control are negatively related to earnings management. Results indicate that further auditing and control is necessary for Portuguese listed companies leading to strict recommendations to be followed by policymakers regarding control of these firms.
Related Content
|
Rehmat Shah, Rana Yassir Hussain, Hira Irshad.
© 2024.
21 pages.
|
|
Malik Waqar Ahmed, Haroon Hussain, Hammad Hassan Mirza, Ghulam Ali Bhatti.
© 2024.
17 pages.
|
|
Burak Nedim Aktaş.
© 2024.
23 pages.
|
|
Rani Jha, Sidharth Mishra, Avinash Sharma.
© 2024.
15 pages.
|
|
Tugçe Şimşek, Ahmet Bahadır Şimşek.
© 2024.
25 pages.
|
|
George Kassar.
© 2024.
15 pages.
|
|
Andi Cudai Nur, Komal Khalid.
© 2024.
19 pages.
|
|
|