Ownership Structure and Earnings Management: Evidence from Portugal
This paper examines the relationship between corporate ownership structure in Portugal and earnings management. The Portuguese governance structure is characterised by the dominance ofthe largest shareholder who typically exercises significant influences on management decisions directly or indirectl...
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| Format: | Article |
| Language: | English |
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University of Wollongong
2012-03-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol6/iss1/12 |