[引用][C] Relationship between earnings management and corporate risk in Latin-American firms
JAM Mendoza, CLV Ramos… - ACADEMIA …, 2023 - EMERALD GROUP PUBLISHING …
Relationship between earnings management and corporate risk in Latin-American firms
JA Muñoz Mendoza, CL Veloso Ramos… - Academia Revista …, 2023 - emerald.com
Purpose The purpose of this article is to analyze the effects of accruals-based earnings
management (AEM) and institutional and financial development on corporate risk of Latin-
American firms. Design/methodology/approach The GMM estimator was used according to
Arellano and Bond (1991) for panel data on a sample of 914 non-financial companies
between 2005 and 2017. Findings AEM practices significantly increase corporate risk. This
result indicates that the risk increase is associated to weakening of the corporate …
management (AEM) and institutional and financial development on corporate risk of Latin-
American firms. Design/methodology/approach The GMM estimator was used according to
Arellano and Bond (1991) for panel data on a sample of 914 non-financial companies
between 2005 and 2017. Findings AEM practices significantly increase corporate risk. This
result indicates that the risk increase is associated to weakening of the corporate …
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