Ownership Structure and Earnings Management: Evidence from Portugal

By S. Alves. 2012

195 citations recorded by the source corpus.

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Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “Despite these differences in CG arrangements around the world, existing studies have focused disproportionately on evaluating the effect of Anglo-American CG mechanisms on EM to the neglect of the others (Epps & Ismail, 2009; Ghosh et al., 2010; Lo et al., 2010; Bekiris & Doukakis, 2011; Alves, 2012”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, background): “Previous AEM empirical results appear to be inconclusive; both Ali et al. (2008) and Alves (2012) find AEM negatively related to managerial ownership, but Teshima and Shuto (2008) find a positive relationship.”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Alves (2012) suggests that a non-linear relationship between earnings management and corporate ownership is plausible, where at low levels of insider (managerial) ownership, alignment of interests exists, and the likelihood of earnings management is lower.”