The effect of pyramidal structures on earnings management : evidence from Italian listed companies
Year of publication: |
2017
|
---|---|
Authors: | Briamonte, Massimiliano Farina ; Addeo, Felice ; Fiano, Fabio ; Sorrentino, Marco |
Published in: |
Corporate ownership & control : international scientific journal. - Sumy : Virtus Interpress, ISSN 1727-9232, ZDB-ID 2472114-1. - Vol. 14.2016/2017, 3, p. 64-73
|
Subject: | Corporate Finance and Governance | Gopalan and Jayaraman Model | Earnings Management | Pyramidal Groups | IAS/IFRS Adoption | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Italien | Italy | Unternehmensfinanzierung | Corporate finance | Aktiengesellschaft | Listed company | Eigentümerstruktur | Ownership structure | Betriebliche Finanzwirtschaft | Managerial finance | Gewinnermittlung | Profit determination |
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