Identificador persistente para citar o vincular este elemento: http://hdl.handle.net/10553/44203
Campo DC Valoridioma
dc.contributor.authorBona Sánchez, Carolinaen_US
dc.contributor.authorPérez Alemán, Jerónimoen_US
dc.contributor.authorSantana Martín, Domingo Javieren_US
dc.date.accessioned2018-11-21T21:00:42Z-
dc.date.available2018-11-21T21:00:42Z-
dc.date.issued2011en_US
dc.identifier.issn0306-686Xen_US
dc.identifier.urihttp://hdl.handle.net/10553/44203-
dc.description.abstractThe aim of this research is to examine the effect of defensive measures (DMs) on earnings management in an owner dominant environment such as Continental Europe, where control is assumed to be exercised by large shareholders. Thus, compared to the manager dominant context of the US/UK, in the owner dominant environment firms operate in a setting with weaker investor protection, less developed capital markets and a larger presence of dominant owners with the ability and incentives to influence corporate decisions. Using a defensive index that captures the level of defence measures in Spanish listed firms' by-laws, we find a positive relation between the presence of DMs and earnings management. Our results are consistent with DMs promoting dominant shareholders' entrenchment and increasing their incentives to manage earnings in order to avoid unnecessary scrutiny from market participants and regulators in a context where political rent-seeking activities are prevalenten_US
dc.languageengen_US
dc.publisher0306-686X
dc.relation.ispartofJournal of Business Finance and Accountingen_US
dc.sourceJournal of Business Finance and Accounting[ISSN 0306-686X],v. 38, p. 765-793en_US
dc.subject5303 Contabilidad económicaen_US
dc.subject.otherContabilidad económicaen_US
dc.subject.otherGestión de empresasen_US
dc.titleDefence measures and earnings management in an owner dominant contexten_US
dc.typeinfo:eu-repo/semantics/Articleen_US
dc.typeArticleen_US
dc.identifier.doi10.1111/j.1468-5957.2011.02246.x
dc.identifier.scopus80053923551-
dc.identifier.isi000296459100001
dc.contributor.authorscopusid25929059100-
dc.contributor.authorscopusid37861891800-
dc.contributor.authorscopusid25929488600-
dc.description.lastpage793-
dc.description.firstpage765-
dc.relation.volume38-
dc.investigacionCiencias Sociales y Jurídicasen_US
dc.type2Artículoen_US
dc.contributor.daisngid5532387
dc.contributor.daisngid5304368
dc.contributor.daisngid4382562
dc.utils.revisionen_US
dc.contributor.wosstandardWOS:Bona-Sanchez, C
dc.contributor.wosstandardWOS:Perez-Aleman, J
dc.contributor.wosstandardWOS:Santana-Martin, DJ
dc.date.coverdateSeptiembre 2011
dc.identifier.ulpgces
dc.description.jcr0,689
dc.description.jcrqQ3
dc.description.ssciSSCI
dc.description.erihplusERIH PLUS
item.fulltextSin texto completo-
item.grantfulltextnone-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.orcid0000-0002-1765-7637-
crisitem.author.orcid0000-0001-6680-5635-
crisitem.author.orcid0000-0002-3774-5554-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.fullNameBona Sánchez, Carolina-
crisitem.author.fullNamePérez Alemán, Jerónimo-
crisitem.author.fullNameSantana Martín, Domingo Javier-
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