Open AccessThe relationship between minority directors and earnings management: An empirical analysis in the Italian institutional setting
Author(s) -
Pietro Fera,
Nicola Moscariello,
Michele Pizzo,
Giorgio Ricciardi
Publication year - 2019
Language(s) - English
Resource type - Conference proceedings
DOI - 10.22495/ncpr_16
Subject(s) - accounting , corporate governance , business , shareholder , earnings management , earnings , earnings quality , quality (philosophy) , empirical evidence , relation (database) , finance , data mining , computer science , philosophy , accrual , epistemology
This study contributes to the accounting literature, as it is the first to investigate on the relationship between minority directors and earnings management, extending knowledge and collecting new evidence on the relation between financial reporting quality and internal corporate governance mechanisms. Moreover, findings highlight the effectiveness of this corporate governance feature that can lead to benefits for non-controlling shareholders and financial markets