Osma, Beatriz García; Noguer, Belén Gill-de-Albornoz - In: Corporate Governance: An International Review 15 (2007) 6, pp. 1413-1428
We test whether corporate governance mechanisms promoted by best practice codes are effective in constraining earnings manipulation for a Spanish sample of quoted companies during the period 1999-2001. In particular, we analyse the association between earnings management and two key aspects of...