Por favor, use este identificador para citar o enlazar este ítem:
http://hdl.handle.net/11531/45673
Registro completo de metadatos
Campo DC | Valor | Lengua/Idioma |
---|---|---|
dc.contributor.author | Saona Hoffmann, Paolo Rodrigo | es-ES |
dc.date.accessioned | 2020-04-15T22:15:37Z | - |
dc.date.available | 2020-04-15T22:15:37Z | - |
dc.date.issued | 2020-04-09 | es_ES |
dc.identifier.issn | 1331-677X | es_ES |
dc.identifier.uri | 10.1080/1331677X.2019.1691930 | es_ES |
dc.description | Artículos en revistas | es_ES |
dc.description.abstract | See abstract in English | es-ES |
dc.description.abstract | This article analyses the impact of ownership structure features and institutional settings on real activities manipulation. The analysis is based on a sample of listed companies in the underexplored Latin American market for the period of 2004–2016. Paneldata- based G.M.M. System Estimation is used in the empirical analysis. The results confirm that the monitoring role of the majority owner is crucial in mitigating managerial opportunistic behaviour. Here, opportunistic behaviour refers to engaging in real activities manipulation that reduces the informative content of financial statements. However, analysis of insider ownership revealed that managers had a negative impact on transparency. We observed that as insider ownership increases, managers engage more actively in real earnings management. We also find that the institutional ownership and the quality of the regulatory system proved to be effective mechanisms in reducing real activities manipulation. | en-GB |
dc.format.mimetype | application/pdf | es_ES |
dc.language.iso | es-ES | es_ES |
dc.rights | Creative Commons Reconocimiento-NoComercial-SinObraDerivada España | es_ES |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | es_ES |
dc.source | Revista: Ekonomska Istrazivanja-Economic Research, Periodo: 2, Volumen: , Número: , Página inicial: 1, Página final: 32 | es_ES |
dc.title | Real earnings management and corporate governance: a study of Latin America | es_ES |
dc.type | info:eu-repo/semantics/article | es_ES |
dc.description.version | info:eu-repo/semantics/publishedVersion | es_ES |
dc.rights.holder | es_ES | |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es_ES |
dc.keywords | See keywords in English | es-ES |
dc.keywords | Earnings management | en-GB |
Aparece en las colecciones: | Artículos |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
---|---|---|---|---|
saona38.pdf | 2,98 MB | Adobe PDF | Visualizar/Abrir |
Los ítems de DSpace están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.