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- W1542561498 abstract "The purpose of this paper is to investigate the effect of corporate governance devices on earnings management for French-listed firms. Particularly, it examines the relationship between corporate disclosure practices, ownership structure features and earnings management by French managers. Results show that the relationship between earnings management measures and disclosure scores is negative suggesting that less transparent firms are likely to engage in earnings management practices. The findings also show that families, institutional investors and multiple large shareholders negatively influence earnings management, and hence, act as good corporate governance devices to limit managerial discretion. This paper shed light on the monitoring role of corporate disclosures and ownership structure in the French context where minority shareholders interests are less protected than in common law countries." @default.
- W1542561498 created "2016-06-24" @default.
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- W1542561498 date "2015-07-10" @default.
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- W1542561498 title "Corporate Disclosure, Ownership Structure And Earnings Management: The Case Of French-Listed Firms" @default.
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- W1542561498 doi "https://doi.org/10.19030/jabr.v31i4.9332" @default.
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