Board Member Remuneration and Earnings Management: The Case of Portugal
Administrative Sciences, ISSN: 2076-3387, Vol: 14, Issue: 1
2024
- 1Citations
- 38Captures
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Administrative Sciences, Vol. 14, Pages 20: Board Member Remuneration and Earnings Management: The Case of Portugal
Administrative Sciences, Vol. 14, Pages 20: Board Member Remuneration and Earnings Management: The Case of Portugal Administrative Sciences doi: 10.3390/admsci14010020 Authors: Catarina Gonçalves Dias Inna
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Study Findings on Public Administration Described by a Researcher at Instituto Universitario de Lisboa (ISCTE-IUL) (Board Member Remuneration and Earnings Management: The Case of Portugal)
2024 FEB 05 (NewsRx) -- By a News Reporter-Staff News Editor at Politics, Law & Government Daily -- Research findings on public administration are discussed
Article Description
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collected dataset of Portuguese-listed firms from 2015 to 2019. This study suggests that fixed board remuneration is associated with lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with a higher level of earnings management. The findings based on this study provide useful information to investors and regulators in evaluating the effect of board compensation structure on earnings management. Additionally, this study expands the corporate governance literature by examining an under-researched mechanism to address the agency problem.
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