Earning Management and Debt Ownership Structure in Spanish Firms
| dc.contributor.author | Saona Hoffmann, Paolo Rodrigo | es-ES |
| dc.contributor.author | López, Félix | es-ES |
| dc.date.accessioned | 2016-09-09T21:53:21Z | |
| dc.date.available | 2016-09-09T21:53:21Z | |
| dc.date.issued | 2007-09-14 | es_ES |
| dc.description | Artículos en revistas | es_ES |
| dc.description.abstract | See summary in English | es-ES |
| dc.description.abstract | the aim of this paper is to analyze the efficiency of debt ownership as a mechanism of corporate governance in reducing the discretionary behavior of managers. We use earnings management and discretionary accruals as indicators of managerial accounting discretion. Our results show that corporate debt has a prominent impact on reducing earnings management. Banking debt can foster the discretionary behavior of managers whereas public debt plays no relevant role. At the same time we test the complementary effect of some other mechanisms of corporate governance such as capital structure and ownership concentration. | en-GB |
| dc.description.version | info:eu-repo/semantics/publishedVersion | es_ES |
| dc.format.mimetype | application/pdf | es_ES |
| dc.identifier.issn | 1727-9232 | es_ES |
| dc.identifier.uri | http://hdl.handle.net/11531/12560 | |
| dc.keywords | See keywords in English | es-ES |
| dc.keywords | Ownership structure | en-GB |
| dc.language.iso | en-GB | es_ES |
| dc.rights | Creative Commons Reconocimiento-NoComercial-SinObraDerivada España | es_ES |
| dc.rights.accessRights | info:eu-repo/semantics/openAccess | es_ES |
| dc.rights.holder | es_ES | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | es_ES |
| dc.source | Revista: Corporate Ownership & Control, Periodo: 3, Volumen: 5, Número: 1, Página inicial: 345, Página final: 354 | es_ES |
| dc.title | Earning Management and Debt Ownership Structure in Spanish Firms | es_ES |
| dc.type | info:eu-repo/semantics/article | es_ES |
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