Qualidade da informação das empresas portuguesas

: o caso das empresas familiares

Abstract

This work has the goal of understanding the influence of a family ownership management structure in earnings management practices, and is based on Portuguese unlisted firms. The methodology that we use to understand the influence of family ownership in earnings management practices is the Modified Jones Model, similarly to previous empirical studies, such as Abdolmohammad, et al (2010). The data used is from the data base SABI. The results show evidence that family ownership does not have influence in earnings management practices. A similar result is also found for debt levels.

Date of Award	8 Sept 2014
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)