The relationship between minority directors and earnings management: An empirical analysis in the Italian institutional setting

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Keywords: Minority Directors, Independent Directors, Corporate Governance, Earnings Management, Earnings Quality, Internal Auditing

JEL Classification: M41, M42, G34

Received: 10.07.2019
Accepted: 23.07.2019

How to cite: Fera, P., Moscariello, N., Pizzo, M., & Ricciardi, G. (2019). The relationship between minority directors and earnings management: An empirical analysis in the Italian institutional setting. In S. Esposito De Falco, F. Alvino, & A. Kostyuk (Eds.), New challenges in corporate governance: Theory and practice (pp. 61-66). https://doi.org/10.22495/ncpr_16