Title:

Does the Latin Model of Corporate Governance Perform Worse Than Other Models in Preventing Earnings Management?

Authors:

Carlos Alves (CEF, U Porto)
Ernesto R. Vicente (Federal U Santa Catarina)

Journal:

Applied Financial Economics

Year:

2013

Volume:

23

Pages:

1663-1673

JEL codes:

G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
G34 - Mergers; Acquisitions; Restructuring; Corporate Governance
G38 - Government Policy and Regulation
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales
M41 - Accounting
O16 - Economic Development: Financial Markets; Saving and Capital Investment; Corporate Finance and Governance