Purpose: This study aims to examine the unique nature of family firms by investigating the moderating effect of chief executive officer (CEO) identity on CEO career horizon and the auditor’s client risk assessment. Consistent with literature on family businesses, the level of CEO attachment...

Purpose The purpose of this study is to examine the impact of profitability and leverage on the relationship between eco-efficiency and firm value. Design/methodology/approach The study extends the Ohlson’s model on value relevance using the hierarchical regression analysis to establish the...

Purpose: The present study examines the effect of the chief executive officer (CEO) career horizon (CH) problem on earnings quality (ERN) for selected family-controlled firms known to have a unique operational goal. Design/methodology/approach: The generalised method of moment linear regression...