摘要 : This paper examines how the ownership structure and board of directors' features determine the managerial opportunistic behavior exemplified in the management of accounting earnings. This study contributes to the literature by inv... 展开
作者 | Saona~ Paolo Muro~ Laura Alvarado~ Maria |
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作者单位 | |
期刊名称 | 《Journal of International Financial Management & Accounting》 |
页码/总页数 | 98-133 / 36 |
语种 | 英语 |
关键词 | board of directors corporate governance earnings management legal system ownership structure Spanish market |
DOI | 10.1111/jifm.12114 |
馆藏号 | F-086 |