Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/31130
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Paiva, I. | - |
dc.contributor.author | Carvalho, L. C. | - |
dc.contributor.author | Dias, C. | - |
dc.contributor.editor | Pedro Álvaro Pereira Correia | - |
dc.contributor.editor | António Martins | - |
dc.contributor.editor | Bruno Duarte Abreu Freitas | - |
dc.contributor.editor | Conceição Matos | - |
dc.contributor.editor | Ricardo Gouveia | - |
dc.date.accessioned | 2024-02-21T09:48:54Z | - |
dc.date.available | 2024-02-21T09:48:54Z | - |
dc.date.issued | 2023 | - |
dc.identifier.citation | Paiva, I., Carvalho, L. C., & Dias, C. (2023). The influence of remuneration structure on earnings management. Em P. A. P. Correia, A. Martins, B. D. A. Freitas, C. Matos, & R. Gouveia (Eds.). VII International Forum of Management: Book of Proceedings (pp.417-432). Universidade da Madeira. http://hdl.handle.net/10071/31130 | - |
dc.identifier.isbn | 978-989-8805-77-5 | - |
dc.identifier.uri | http://hdl.handle.net/10071/31130 | - |
dc.description.abstract | This study draws on agency theory, evaluates the effect of remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collected dataset of Portuguese listed firms from 2015 to 2019. This study suggests that fixed board remuneration is associated with lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with a higher level of earnings management. The findings based on this study provide useful information to investors and regulators in evaluating the effect of board compensation structure on earnings management. Additionally, this study expands the corporate governance literature by examining an under researched mechanism to address the agency problem. | eng |
dc.language.iso | eng | - |
dc.publisher | Universidade da Madeira | - |
dc.relation | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F00315%2F2020/PT | - |
dc.relation.ispartof | VII International Forum of Management: Book of Proceedings | - |
dc.rights | openAccess | - |
dc.subject | Agency theory | eng |
dc.subject | Earnings management | eng |
dc.subject | Portugal | eng |
dc.subject | Remuneration | eng |
dc.title | The influence of remuneration structure on earnings management | eng |
dc.type | conferenceObject | - |
dc.event.title | Recuperação Incerteza e Transformação Digital | - |
dc.event.type | Conferência | pt |
dc.event.location | Funchal, Portugal | eng |
dc.event.date | 2023 | - |
dc.pagination | 417 - 432 | - |
dc.peerreviewed | yes | - |
dc.date.updated | 2024-02-21T09:47:00Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-100332 | - |
Aparece nas coleções: | BRU-CRI - Comunicações a conferências internacionais |
Ficheiros deste registo:
Ficheiro | Tamanho | Formato | |
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conferenceObject_100332.pdf | 510,92 kB | Adobe PDF | Ver/Abrir |
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